2015 (11) TMI 610

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....B. Kumar Iyer, Supdt.(AR) ORDER Per: M.V. Ravindran This appeal is directed against of Order-In-Appeal No. TKG/01/LTU/MUM/2011 dated 17.06.2011. 2. The basic issue involved in this case is where appellant is liable to service tax liability on the payments made to service providers prior to 18-04-2006 as also post 18-04-2006 and whether service tax liability is to be discharged on the a....

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....nt. It is seen from the records that the appellant has discharged the entire service tax liability and the interest thereof before the issuance of show cause notice. The service tax liability having being discharged prior to issuance of show cause notice, we consider the same as it would fall under the provisions of section 73 (3) of the Finance Act 1994, show cause notice need not have been issue....