2017 (5) TMI 339

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....ellant Shri Ahibaran, Additional Commissioner (AR) for the respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Original No: 05/P-III/ST/COMMR/2012-13 dated 14/06/2012 passed by the Commissioner of Central Excise, Pune  III. 2. Heard both the sides and perused the records. 3. The issue involved in this appeal is regarding demand of service tax liabilit....

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....rged the service tax liability and interest thereof immediately. Revenue authorities issued a show cause notice for imposition of penalty under section 78 of the Finance Act, 1994 which was adjudicated by the Commissioner of Central Excise, Pune-III Commissionerate. After following due process of law the adjudicating authority appropriated the amount of service tax paid and the interest and impose....

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....ression and the show cause notice dated May 2011 was correct in invoking the extended period of limitation. 6. On consideration of the submissions made by both the sides and on perusal of the records, we find that short-payment of service tax liability has arisen only due to applying the incorrect rate of tax i.e. 10.33% instead of 12.36% after 24/02/2009. It is also undisputed that the appella....

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....ce tax liability correctly at the application rate i.e. 12.26%. Be that as it may, provisions of Section 73(3) of the Finance Act, 1994 are specifically provided for the purpose of discharging short-levy, non-levy with interest; on his own ascertainment by the assessee or on being pointed out by an officer, then the said provision mandates for non-issuance of show cause notice. In the case in hand....