2016 (12) TMI 1464

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....jeev R.Nair, Examiner Officer (A.R.) : For Respondent ORDER These appeals are directed against of Order-in-Appeal Nos. AV(271)248/2013 dated 07.10.2013 and OIA No. AV(272)249/2013 dated 07.10.2013  passed by the Commissioner(Appeals) of Central Excise & Customs, Aurangabad.  The appeals before the Commissioner (Appeals) by the appellants was only for the limited relief of waiver of pen....

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.... both the appellants submitted a common detailed written submission. In the submission, the appellants submits that the appellants paid the entire service tax alongwith interest before issuance of show cause notice, therefore in terms of Section 73(3) of Finance Act, 1994, no show cause notice should have been issued. It was submitted that the non payment of service tax has occurred due to the rea....

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.... 276 (Tri.-Ahmd.) (viii)  N.C. Maheshwari & Co.  Vs. CCE, Delhi-I 2006 (3) STR 584 (Tri.-Del.) (ix)  Chandan Electricals Vs. CCE, Ludhiana 2010 (20) STR  92 (Tri.-Del.) (x)  Commissioner of Central Excise Vadodara Vs. G.Tech Construction Co. 2010 (19) STR 708 (Tri.-Ahmd.) (xi)  U.B. Engineering Ltd. Vs. CCE Rajkot 2009 (16) STR 457 (Tri.Ahmd.) 4.  On the oth....

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....Kamat Brothers & Co. Vs.  Asstt. Commissioner 2015 (38) STR J366 (Kar.) 5.    On careful consideration of the submissions made by both sides, I find that the Appellant admittedly deposited the service tax liability alongwith interest much before the issuance of show cause notice and they are not contesting the same. The reason given by them for not paying service tax is that t....