2017 (8) TMI 708

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order seeking waiver of penalty imposed under Section 76 & 78 of the Finance Act, 1994. 2. The facts of the case are that the appellant is auto dealer to provide  Business Auxiliary Service  to various banks and non-banking financial institutions for providing loan to the buyers of the appellant.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ved from the said order, the appellant is before me seeking dropping the penalty imposed on them. 3. The ld. Counsel for the appellant submits that during the course of investigation, the appellant itself paid service tax along with interest and the same has been intimated to the department, therefore, in terms of Section 73 (3) of the Act, no show cause notice was required to be issued to them....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with the amount of service tax and interest, therefore, the provisions of Section 73 (1)(a) were invoked and accordingly, they are liable to be penalised. He also took the support of this Tribunal in the case of K. Madhav Kamath Brother & Co. reported in 2015 (38) STR 249 (Tri. Bang.). 5. Heard both the sides. 6. In this case, the appellant is not contesting the demand to service tax along w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es Ltd.. (supra), this Tribunal held that as before issuance of the show cause notice itself during the course of investigation, the appellant themselves paid service tax along with interest and in that circumstances, in terms of provisions of Section 73 (3) of the Act, no proceedings were required to be initiated against the appellant. In this case, the appellant has paid service tax along with i....