COMMR. OF SERVICE TAX Vs. SAKET ENTERPRISE

JUDGEMENT

(1.) NO one appeared for the respondents.

(2.) HEARD the ld. DR for the Department.

(3.) THE Department is in Appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under Section 76 of the Finance Act, 1994, for the reason that the Service Tax was paid prior to issue of show -cause notice. It is the case of the Revenue that the provisions under Section 76 of the Finance Act, 1994 relating to Service Tax is not similar to the provisions relating to Customs and Excise Law and hence the decisions cited by the lower appellate authority to justify non -imposition of penalty in case of payment of tax prior to issue of show -cause notice, are not applicable.