2009 (1) TMI 132

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.... Member (Technical)  (Final Order No. A/309/WZB/Ahd/2009-CII and Stay Order No. S/259/WZB/Ahd/2009-CII dt. 20.1.2009 certified on 5.2.2009 in Application No. ST/Stay/1671/2008 and Appeal No. ST/192/2008) Shri Sandeep Sachdeva, C.A. for Appellant. Dr. Manoj Kumar Rajak, SDR for Respondent. Per Archana Wadhwa: The challenge in the present appeal is only to imposition of penalties in....

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....cases where service tax is paid suo motu by the assessee - Reg." "Section 73(1A) of the Finance Act, 1994 provides for conclusion of adjudication proceeding in the cases of wilful suppression/fraud/collusion if the taxpayer pays service tax liability along with interest and a penalty equal to 25% of service tax amount, within a period of one month from the date of issue of SCNs. Similarly, sect....

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....on of section 73 is reproduced below.- "Provided further that where such person has paid service tax in full together with interest and penalty under sub-section (1A), the proceeding in respect of such person and other person to whom notices are served under sub-section (1) shall be deemed to be concluded." "Thus, law prescribes conclusion of proceedings against such person to whom SCN is is....