2012 (6) TMI 121

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....e Ld. Advocate appearing for the appellants states that the entire amount of service tax demand and interest due thereon have been paid by the appellants partly before the issue of show cause notice and partly within one month of the issue of show cause notice and before passing the adjudicating order. Since the lower authorities did not accept the contention of the appellants to calculate the tax....

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.... as cum-tax value and the tax amount should be calculated accordingly.   2. The amount paid before the issue of show cause notice may be treated as tax plus interest and to that extent no penalty may be imposed in view of the provisions of Section 73 (3) of the Act.   3. Since the balance amount of tax which also stands paid, the appellants may be allowed to pay 25% of the same tow....

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....ty and interest liability, after coming to know that they were liable to pay tax amount even though they have separately not collected the tax amount from their customers. In view of the fact that the appellants have made a payment of Rs. 3,42,788/- before the issue of show cause notice, and there is no evidence of fraud, suppression etc., on their part, they can be given benefit under Section 73(....