2015 (11) TMI 614

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....A. Roy, Supdt. (A.R) ORDER This is an appeal filed against Order-in-Appeal No. 49/GHY/CE(A)/GHY/2013  dated-2/09/2013. 2. Briefly stated the facts of the case are that the appellant was issued with a demand notice on 17/02/2010 alleging short payment/non-payment of service tax during the period 2005-2006 to 2009-2010 for providing taxable services under the category of authorized ser....

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....rose during the course of audit of their records. On being pointed out, about the said short payment, the appellant after their own ascertainment, discharged the tax liability of Rs. 5,86,260/-, before issuance of the show cause notice. It is the plea of the Ld. Advocate that since there was no suppression of facts and mis-declaration in discharging the service tax liability, therefore, show cause....

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....Section 78 are mutually exclusive and confirmation of penalty under Section 76 by the Ld. Commissioner (Appeals) cannot be faulted. He submits that the plea of the appellant that no show cause notice is required to be issued under Section 73(3) of Finance Act, 1994 has not been taken before the Ld. Commissioner (Appeals). Accordingly, the Ld. Commissioner (Appeals) could not record any findings on....

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....of Finance Act, 1994 is justified. The Ld. Advocate assailing the impugned Order contended that since the appellant had discharged their liability before issuance of show cause notice, therefore, in view of the specific provisions contained under Section 73(3) of the Finance Act, 1994, no show cause notice for the said liability should have been issued to them. It is conceded by the Appellant that....