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2018 (8) TMI 1402
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.... Per: Ashok Jindal: The appellant is in appeal against the impugned order seeking waiver of penalty imposed on them under Sections 77 and 78 of the Finance Act, 1994. 2. Brief facts of the case are that an intelligence was gathered against the appellant that they were not paying service tax, therefore an investigation was conducted and it was pointed out to the appellant that they are requi....
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.... imposition of penalties imposed on them by way of impugned order. As per provisions of Section 73(3) of the Act, if assessee pays whole of the service tax alongwith interest on pointing out and intimated to the Department, in that circumstances, the show cause notice is not required to be issued. Admittedly, in the case in hand, the appellant paid the amount of service tax in dispute alongwith in....
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....es not have provision parameteria to Section 73(3) of the Act. Therefore, the said decision of Hon'ble Karnataka High Court is of no help. Further, I find that in the case of Gupta Coal Field & Washeries Ltd. vs. CST, Nagpur - 2013 (29) STR 166 (Tri. Mum) the Tribunal held that if assessee pays service tax alongwith interest on pointing out by the Revenue and intimated to the Department, in that c....