TaxTMI 
TaxTMI 
2019 (5) TMI 379
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....are that the appellants are engaged in rendering taxable services under the category of 'Construction of Commercial or Industrial Buildings'. During the course of audit of their accounts by the Departmental officers, it was observed that they have charged and recovered the service tax/cess during September 2010 to January 2011. However they did not deposit the same in Government Account on due dates. Therefore, a show-cause notice dated 30.01.2012 was issued to the appellant for recovery and appropriation of service tax of Rs. 21,10,421/- (Rupees Twenty One Lakhs Ten Thousand Four Hundred and Twenty One only) and interest of Rs. 54,911/- (Rupees Fifty Four Thousand Nine Hundred and Eleven only) already paid by them for the period from Septe....
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....le time. It has also been stated in the grounds of appeal that there was no intention to evade the duty which was paid before the issue of show-cause notice. Therefore the appellant is entitled to the benefit under Section 73(3) of the Finance Act 1994. The appellant has also stated certain decisions in their grounds of appeal to prove that once the assessee pays service tax along with interest before the issuance of show-cause notice, then the authorities should not issue the show-cause notice and the proceedings should be deemed to be concluded. 3. On the other hand the learned AR submitted that in the present case the appellants have collected the service tax and not paid the same and has also filed delayed returns. He further submitted....