2016 (11) TMI 141

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....he Respondent ORDER The present appeal is directed against the Order-in-Appeal No. 358/2013 dated 27.08.2013 passed by the Commissioner (Appeals), vide which he has upheld the penalty imposed on the appellant under Section 78 of Finance Act, 1994. 2.  The brief facts of the present case are that the appellant was registered with Service Tax Department under the category of 'Manpower ....

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....ed to the appellant alleging that they are liable to pay service tax of Rs. 6,15,091/- as per Rule 2(1)(d)(iv) of Service Tax Rules, 1994 and interest of Rs. 2,07,281/- and for wrong availment of input Cenvat credit of Rs. 90,146/- and interest of Rs. 2,08,861/- and also proposed penalty under  Sections 76 & 78 of the Finance Act, 1994.  The Additional Commissioner vide his order dated 2....

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.... show-cause notice.  He also submitted that Section 73(3) of the Finance Act, in unambiguous terms states that when an assessee has paid service tax either on his own or on the basis of the officer's ascertainment and informs the officer of such payment, then the said Section does not give any power to such officer to  issue a show-cause notice in respect of the tax so paid and such issu....

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....y under Section 78 of the Finance Act, 1994. 7.  After considering the submissions by both the parties and perusal of the provisions of Sections 73, 76 & 78 of the Finance Act, 1994 and the judgements relied upon by the  appellant cited supra, I find that Section 73(3) is very clear as it says that if  tax is paid along with interest before issuance of the show-cause notice, then....