2014 (1) TMI 611

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....ant. Shri N.K. Bharath Kumar, CA, for the Respondent. ORDER Revenue is in appeal against the impugned order setting aside the penalty imposed under Section 76 of Finance Act, 1994 on the appellant by the original adjudicating authority by relying upon the proviso to Section 73(3) of Finance Act, 1994 and Circular issued by the Board vide F. No. 137/167/2006-CX-4 dated 3-10-2007. 2. Learne....

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....etween a habitual defaulter and non-habitual defaulter. What is required is payment of service tax which is upheld with interest before issue of show-cause notice and once this is done, the provisions in statute provided that no show-cause notice shall be issued. He also further submits that even in the circular issued by the Board it has not been stated that a different approach should be taken i....

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....which there was delay in payment of Service Tax, in all such cases, Service Tax was paid with interest and there is no dispute that payment was made before the issue of show-cause notice. Section 73(3) of Finance Act does not differentiate between a habitual defaulter and a non-habitual defaulter. Therefore the issue is squarely covered by the statutory provisions and hence the impugned order cann....