2018 (3) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the appellant.  2. Briefly, the facts of the case are that the appellant is a proprietary concern engaged in the business of security agent and supply of manpower. They voluntarily obtained and registered with the service tax department in July 2006 for manpower supply service and security service and are regularly discharging their service tax liability and filing their service tax returns. Based on the intelligence gathered the preventive department conducted the scrutiny of various records of the appellant and finding that they have not discharged service tax on the service charges received by them from their client, MSEB towards supply  of manpower for their project at Ahmednagar .  As soon as the department pointe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to MSEB along with interest of ` 75,590/- under Section 75 of the Finance Act, 1994. He further submitted that as per Section 73(3) of the Finance Act, 1994 once the assessee has paid the service tax along with interest before issue of show cause notice, the department should not have issued the show cause notice.  But in spite of that, the department issued show cause notice alleging suppression and fraud. He also submitted that they have also filed a certificate of Chartered Accountant that no service tax has been charged and collected from MSEB.  It is also placed on record the work order with MSEB in support of this submission.  He relied upon the following decisions i. Commissioner of Central Excise, Patna v.....