2014 (5) TMI 576

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....llant M/s Premachand Rachumal is a partnership from engaged in the activity of civil construction, mainly roads construction and had also undertaken the construction of 14 number of tenements of Maharashtra Housing Development Authority (MHADA). A show-cause notice was issued to the appellant in respect of the 14 tenements constructed for MHADA during the period 01.06.2005 to 30.09.2007, for low i....

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....view of the fact that the appellant admitted tax liability and deposited the tax along with interest before the issue of show-cause notice, as it is evident from para 7 of the show-cause notice, no show-cause notice was required to be issued in the matter under Section 73 (3) of the Finance At, which provides that where any Service Tax found to be not levied or short-levied, the assessee may pay t....

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.... been deposited and proper intimation given under the provisions of Section 73(3), the Revenue authority have no jurisdiction to initiate any recovery proceedings or imposition penalty under the Act.           2. The learned A.R. relies upon the orders of lower appellate authority and points out from para 8 of the impugned order passed by the Commiss....