2026 (5) TMI 372

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....applicable interest and equal penalty under various sections of Finance Act, 1994, is assailed before this forum. 2. In a nut shell, fact of the case would go to show that appellant is a manufacturer of Fiber Glass in India who was subjected to CERA Audit for the period from 2013-14 to 2016-17 and during course of such Audit, it was observed that appellant had availed Rent-a-Cab Services from M/s. Shalimar Transport Services and had not paid Service Tax to the tune of 40% of Taxable amount on unabated value of services received in terms of Notification No. 30/2012-ST dated 20.06.2012. 3. Discrepancies being highlighted by the Audit, appellant immediately paid the service tax of Rs. 29,72,287/- alongwith its upto date interest of Rs. 1....

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....xtended period. 4.1 In citing several decisions of this Tribunal passed in the case of - Larsen & Toubro Limited Vs. CGST 2018(11) TMI 829-CESTAT MUMBAI ; M/s. Raghuvar (India) Ltd. Vs. CCE 2023 (1) TMI- CESTAT NEW DELHI ;Kalyan Construction Private Limied Vs. CCE-2023(12) TMI 1211 CESTAT NEW DELHI; Rohan Builders India Pvt Ltd Vs. CCE 2018 (12) TMI-343- CESTAT MUMBAI, he further submitted that this Tribunal in those cases has specifically examined the purview of CERA Audit and given its observation that only because Audit partly had found non- observance of partial Reverse Charge Mechanism procedure, in respect of certain services availed by appellant, it cannot be charged with suppression of fact so as to evade payment of tax since the....

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....). 6. I have gone through the Appeal Paper Book, written submissions as well as relied upon case laws submitted by the parties. Going by the text of Section 73(3) of the Finance Act, it would be crystal clear that if such tax dues, as ascertained by the Central Excise Officer, has been paid by the assessee on the basis of his ascertainment or being pointed by the Department and it has been intimated in writing to the Central Excise Officer, the assessee shall not be served with any notice under Sub-section (1) which would also include its proviso that covers extended period. It would be relevant at this point to reproduce the text of Section 73(3) of the Finance Act for a better clarity. It reads: Where any service tax has not b....