2023 (10) TMI 386

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....r , Advocate For the Appellant Mr. N. Sathyanarayanan , Assistant Commissioner ( A. R ) For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI C. S. Brief facts are that the appellant was issued show cause notice alleging non-payment of service tax for the period May 2008 to March 2011 and proposing to demand the same along with interest and for imposing penalties. After due process of law, t....

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....ant to the show cause notice was adverted to by the learned counsel to argue that the appellant had put forward the plea that no show cause notice can be issued to an assessee under sub-section (3) of Section 73 of the Finance Act, 1994 when the amount as calculated by the Central Excise officers or on own volition by the assessee is paid up by the assessee. In the present case, the appellant is c....

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....23 was relied by the counsel to argue that when the service tax has been paid up along with interest, show cause notice ought not to have been issued and the penalties imposed require to be set aside. Ld. Counsel prayed that the appeal may be allowed. 3. Ld. A.R Sri N. Sathyanarayanan supported the findings in the impugned order. It is submitted that the original authority has considered invocati....

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....o transition / amendment that was brought forth w.e.f. 10.05.2008 with regard to the liability to pay service tax on book adjustment by Associated Enterprises. Taking note of this fact into consideration and especially as the appellant has paid up the entire amount of service tax / wrongly availed cenvat credit along with interest much before issuance of show cause notice, we are of the opinion th....