9911796707
TMI Blog2012 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... continuous correspondence with the purchasers of their goods and they were constantly interacting regarding taxability of the services rendered by them in the absence of any mens rea to avoid/evade the service tax liability, this a fit case to invoke the provisions of Section 80 to set-aside the penalties imposed u/s 76 and 77. - ST/15 of 2006 - A/1416/WZB/Ahd/2012 - Dated:- 12-9-2012 - M.V. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability herein but not discharged the same to the Revenue. Subsequently on being pointed out, the appellant had paid the service tax along with interest on 29.12.2005. The department issued show cause notice to the appellant for imposition of penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The adjudicating authority, after following the due process of law, confirmed the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. It is also his submission that the show cause notice does not invoke the extended period of limitation and penalties which have been imposed under Section 76 and 77 be set-aside." He would rely upon the decision of the Hon'ble High Court of Karnataka in the case of M/s. Adecco Flexione Workforce Solutions Limited. He would also rely upon the CBEC Circular No. 137/167/2006-CX-4 dated 03.10.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We also find that appellant is not disputing the service tax liability and interest thereof before us. In view of above, the service tax liability confirmed by the adjudicating authority along with interest is upheld. As regards the penalty proposition set aside by the adjudicating authority, we find that Revenue is not in appeal before us and hence that part of the impugned order is also upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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