2012 (8) TMI 74

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1. This appeal is directed against Order-in-Appeal No. 92/2010(STC)/HKJ/Commr.(A)/Ahd, dt. 17.03.10 vide which the first appellate authority has upheld the Order-in-Original of confirmation of the demand of the service tax liability, interest thereof and penalties imposed under various sections of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. It is seen from the reco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is case wherein it has been clarified as under: Circular: 137/167/2006-CX-4 dated 03-Oct-2007 Payment of Service tax/interest/penalty - Issuance of show cause notice and conclusion of proceedings - Clarifications C.B.E. & C. Letter F. No. 137/167/2006-CX-4, dated 3-10-2007 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 77 and 78, get concluded. 3. The issue has been examined. The intention of section 73(1A) has already been explained vide para 8(g) of the post budget instructions issued by TRU vide D.O.F. No. 334/4/2006-TRU., dated 28-2-2006 [2006(4) S.T.R. C30], wherein it has been clarified that this sub-section provides for conclusion of adjudication proceedings in respect of person who has voluntarily d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tire proceedings under the Finance Act, 1994. 5. I find that the provisions of the section 73(1A) of the Finance Act, 1994 will apply in full force in this case, as there is payment of entire amount of service tax liability and interest thereof before the issuance of show cause notice. In my view, it is a fit case wherein the proceedings initiated against the assessee for the imposition of pena....