2016 (11) TMI 243

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....73/NGP/2012 dated 31.1012012. 2. None appeared on behalf of the appellant. Since the appeal is of 2013, I take up the appeal for disposal in the absence of any representation. 3.Heard the learned DIR. and perused the records. 4. The only issue that falls for consideration in this appeal is that whether the penalty imposed by the lower authorities on the appellant for non-discharge of service ta....

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.... and the interest have been discharged before the issuance of the show-cause notice and on being pointed out by the authorities. Provisions of Section 73(3) of the Finance Act, 1994 categorically provided that if the service tax liability and the interest thereof is paid on their own or on pointed out by the lower authorities, there is no need to issue the show-cause notice. This view was upheld b....