2018 (8) TMI 1403

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....ppellant is in appeal against the impugned order wherein penalty under Section 76 and late fee under Section 70 of the Finance Act, 1994 read with Rule 7C of the Service tax Rules, 1994 has been imposed on the appellant. 2. Brief facts of the case are that for the period 2010-11 and 2011-12, the appellant paid the service tax alongwith interest with a delay and filed ST-3 returns on 21.08.2012. T....

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....on 73(3) of the Finance Act, 1994. It is also submitted by the ld. Counsel that they have filed ST-3 return on 21.03.2012 and it was in the knowledge of the Department that appellant has filed returns with delay and service tax alongwith interest. Therefore, the show cause notice dated 20.04.2015 is highly time barred. 4. On the other hand, ld. AR appearing for the Revenue submits that the provis....

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....essee pays service tax on pointing out by the Department, in that circumstances, no show cause notice is required to be issued to the appellant. Admittedly, in this case, it was in the knowledge of the Department that appellant has paid service tax alongwith interest with a delay, therefore, Section 73(3) of the Act is applicable to the facts of this case. Further, there is no allegation on the ap....