2014 (1) TMI 1147

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....ent. ORDER The appellant is engaged in manufacture and clearance of finished excisable goods, falling under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985. During the period from August, 2007 to September, 2008, the appellant had paid commission to their foreign agents and as per provisions 66(a) of the Finance Act, 1994, the appellant was required to pay service tax....

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....he appellant promptly paid the same before issue of show-cause notice with interest. The entire amount of service tax due has been paid within the normal period. According to the provisions of Sec. 73(3) of the Finance Act, 1994 where an assessee pays the entire amount of service tax with interest as determined by himself or by the Central Excise Department, no show-cause notice shall be issued by....