TaxTMI 
TaxTMI 
2023 (3) TMI 497
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....ondent : Shri. G. Kirupanandan, Superintendent (AR) RAMESH NAIR In the present appeal the appellant have challenged the imposition of penalties under Section 76 & 78 on the ground that since the service tax along with interest had already been paid the case should have been closed and no penalty could have been imposed. 2. Shri. Jigar Shah, learned Counsel appearing on behalf of the app....
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.... the appellant is otherwise covered under Section 73 (3) of Finance Act 1994 which has been admitted by the adjudicating authority. According to which no show cause notice should have been issued since the appellant had paid the duty and interest before issuance of show cause notice. Without prejudice, he further submits that as regard penalty under Section 76 the same cannot be imposed once penal....
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.... 4. I have carefully considered the submission made by both the sides and perused the records. I find that the limited issue to be decided in the present case is that whether the appellants are liable for penalty under Section 76 & 78 of the Finance Act, 1994. As regard, the imposition of penalty under Section 76 in the present case, I find the issue is settled by various High Court judgments in t....
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....d period but by invoking Section 80 set aside the penalty by considering the fact that the appellant had admittedly paid the entire service tax along with interest before issuance of show cause notice. I have further found that the non payment of service tax was detected only during audit of the appellant's books of accounts, therefore, the transaction on which the service tax demanded were very m....