2018 (2) TMI 145

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....R The brief facts of the case are that appellants are engaged in providing taxable services under the category of Commercial or Industrial Construction Services, Renting of Immovable Property Services and execution of Work Contract Services. During the course of audit, it was noticed that appellants have not paid service tax of Rs. 44,24,401/- on the taxable amount realized from customers. They....

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....the liability was discharged much before the issuance of the SCN. Thus appellant is eligible for the benefit of sub-section (3) of Section 73 of the Finance Act which provides that when the appellant discharges the service tax liability on his own ascertainment or on being point out by the department, no show cause notice is to be issued to the appellant. It is also urged by the counsel that the S....

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....ty under Section 76; that even though appellants have discharged the service tax liability with interest prior to issuance of SCN, they are also liable to pay penalty. 4. Heard both sides. It is brought out from the submissions as well as the records that appellants have discharged their liability of service tax along with interest before issuance of the SCN. The entire tax along with interest ....