2018 (4) TMI 604

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.... Dwivedi, Asstt.Commr. (A.R) for respondent   Per : Ramesh Nair The Appellant are engaged in jobwork activity of slitting and pickling of HR Coils & CR Coils. They were receiving material under jobwork challan under central excise law. Vide Notification No. 8/2005 - ST dt. 01.03.2005 the jobwork activity in relation to jobwork activity carried out by the Appellant became exempted. Based....

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....appearing for the revenue submits that as apparent from the show cause notice, the demand amount alongwith interest was deposited by them before issue of show cause notice and hence the provisions of Section 73 (3) are applicable. That no show cause notice should have been issued in such case. They were paying their service tax regularly and only under bonafide belief they did not pay service tax ....