2013 (3) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(AR) for the respondent O R D E R Mr. Ashok Jindal - The appellant are in appeal against the impugned order wherein penalty under Section 76 & 77 of the Finance Act, 1994 has been confirmed against the appellant.  2. The brief facts of the case are that appellant are registered with the service tax department and paying service tax and filing their service tax returns regularly. But for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mitted that as per provisions of Section 73(3) of the Finance Act, 1994, the show cause notice was not required to be issued to them. To support this contention, he relied on the Board circular no. 137/167/2006-CX4 dated 03.10.2007. Therefore he prayed that impugned order qua imposing penalty be set aside.  4. On the other hand, Shri Y.K. Agarwal, Ld. AR strongly opposed the contention of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r sub section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid.  6. On perusal of the said provisions, we find that it is a mandate of the Act that if any assessee does not pay service tax in time and does not file the ret....