2015 (3) TMI 1006

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....JJ. For the Appellant : Mr G H Pradyumna, Advocate For the Respondent : Mr N Jagdish, Superintendent (AR) ORDER Per: S K Mohanty: This appeal along with stay application has been filed by the appellant against the impugned order dated 22/11/2012 passed by the Commissioner (Appeals), Mangalore. 2. After hearing both sides for some time, we find that the appeal itself can be dispos....

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.... of the Act, which mandates that where the entire service tax liability along with interest has been paid before initiation of show-cause proceedings, the matter has to be closed for all purposes and show-cause notice cannot be issued. The learned advocate further submitted that no case of suppression of facts has been made out either in the adjudication order or in the impugned order to justify i....

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....g payment of tax along with interest by the appellant and over and above such payment nothing further is payable, representing the service tax or interest thereon. We find that no iota of evidence has been brought on record to prove that the appellant had the intention to evade payment of service tax. There-fore, we are of the considered view that the adjudication proceedings initiated for imposit....