2008 (11) TMI 136

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..../2008 dt. 27.11.2008 certified on 4.12.2008 in Application No. ST/Stay/167/2008 and Appeal No. ST/203/2008) Shri M. Bakthavachalam, GM for Appellants Shri V.V. Hariharan, SDR for Respondent Per P. Karthikeyan : M/s. Santhi Casting Works rendered service under the category of "Test Inspection and Certification" during the period 01.07.2002 to 30.09.2005 without following the statutory formaliti....

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....of the appellant-Firm submits that once the tax due was voluntarily paid along with interest it was not open to the department to issue any notice proposing any further demand or penalty against the assessee. He also relies on a Circular of the CBEC dated 3.10.2007 which had clarified that sub-section (3) of the Section 73 envisaged conclusion of all proceedings against an assessee once the defaul....