2015 (5) TMI 174

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....er (T),JJ. For the Appellants : Shri R.K.Das, Dy Commissioner (A.R.) For the Respondents : Shri Vinay Jain, C.A. ORDER Per: M V Ravindran: These two appeals are filed against the same Order-in-Appeal. Since the issue involved in both the appeals is same and in respect of the same assessee, they are being disposed of by a common order. 2. Heard both sides and perused the records. ....

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....pugned orders. 6. In our considered view, if the assessee discharges the service tax and interest liability on his own ascertainment or on being pointed out by the Central Excise Officers, no show-cause notice is required to be issued as per provisions of Section 73(3) of the Finance Act, 1994. We also find that the appellant could have entertained a bonafide belief that such funds which are ra....