2014 (2) TMI 713

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....invoices; (ii) non-payment of tax on advance receipts for rendering tax; (iii) non-payment of tax on import of technical know-how, namely drawings from joint venture partners abroad under provisions of section 66A of Finance Act, 1994. 2. When these issues were pointed out, appellant paid entire tax liability along with interest. Thereafter, a show cause notice dt. 1.4.2008 was issued for imposing penalty under section 76 for contravention of provisions of section 68 of the Act read with Rule 6 of Service Tax Rules, 1994 during the period 2006-07. On adjudication a penalty of Rs.5,76,417/- has been imposed on the appellant under the said provisions. Aggrieved by the order of Commissioner (Appeals), the appellant has filed this appeal. 3....

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....paid service tax along with interest. He submits that section 73 (3) of Finance Act,1944 provided that where tax along with interest is paid before issue of show cause notice, no show cause notice should have been issued. He submits that this is not a case of any suppression and therefore benefit of section 73 (3) should have been given. At least, benefit of provisions of section 80 should have been extended for the reasons cited above. He prays that in the circumstances, order may be set aside and penalty may be waived. 6. Opposing the prayer, Ld. AR for Revenue submits that the irregularity could not have been found but for the audit. The legal provisions are very clear and the appellant was just trying to evade payment of service tax. S....