2015 (5) TMI 174

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.... 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. 3. On perusal of the records, it transpires....

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....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 raised under ECB and amount paid by them to the foreig....