𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗡𝗼𝗻-𝗽𝗮𝘆𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax paid along with interest without a show cause notice, so penalty under extended period cannot be imposed. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Gujarat Alkalies And Chemicals Ltd 𝗜𝘀𝘀𝘂𝗲: The Tribunal ruled that since the appellant voluntarily paid the service tax and interest without a show cause notice, penalties under Sections 76, 77, and 78 were not applicable and were set aside.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that as a government company, the appellant recorded transactions accurately and voluntarily paid the service tax and interest upon notification. Under Section 73(3) of the Finance Act, 1994, no show cause notice should have been issued once the tax was paid, and no penalty could be imposed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Gujarat Alkalies And Chemicals Ltd vs. C.C.E. & S.T.-Vadodara-i 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 07 February 2023 📜 This ruling confirms that penalties cannot be imposed when service tax and interest are paid voluntarily without the issuance of a show cause notice.