2006 (4) TMI 26

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....eal No. ESM/437/2004 - Order No. A/240/KOL/2006<br>Service Tax<br>[Order] - This is an appeal by the Revenue against the Order-in-Appeal dated 28-6-2004. 2. None appeared for the respondents despite....

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....their own before issuance of the show cause notice. 4. I find from Section 73 that if the amount is paid by the assessee before issuance of the show cause notice, there is no need to issue any show c....