2008 (7) TMI 76

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....nt. [Order per P. K. Das, Member (Judicial)] - The relevant facts of the case, in brief, are that the Respondents are engaged in business/profession of commercial training and coaching centre. A show cause notice dated 12.10.2004 was issued proposing demand of tax for the period July, 2003 to September, 2003 of Rs.98,404/- and penalty along with interest. The Respondent deposited the tax of Rs.50....

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....Returns. The Commissioner (Appeals) dropped the proceedings following the clarification issued by the Central Board of Customs & Excise vide Circular F.No.137/176/06-CX-4 dated 3.10.2007, whereby it has been clarified that once the due Service Tax in full alongwith  interest accrued on delayed payment is voluntarily deposited by the tax payer/assessee before issuance of the show cause notice,....