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TMI Blog2013 (7) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... Agency service including the quantum of Service tax and interest on the Provident Fund amounts remitted by the service recipient to the Provident Fund authorities on behalf of the assessee - were remitted by the assessee to Revenue even before issue of show cause notice – decided in favour of assessee - Appeal No.:ST/314 of 2012 - - - Dated:- 20-6-2013 - Mr. G. Raghuram, J. For the Appellant: Shri Jigar Shah, Advocate For the Respondent: Shri Manoj Kutty, A.R JUDGEMENT Per: Justice G. Raghuram: This is an assessee s appeal. The assessee is a Service Tax registrant for the taxable Manpower Recruitment and Supply Agency service. During audit of the assessee s records, Revenue noticed that it had obtained registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 to December 2008. The appellate authority directed the primary authority to quantify the service tax liability and Provident Fund liability for the period March 2007 to December 2008, communicating the same to the assessee; upheld the penalty imposed under Section 76 of the Act insofar as the component of Provident Fund amount for the specified period is concerned; directed the primary authority to quantify the amount of penalty in view of the partial upholding; and upheld penalties imposed under Sections 78 and 77 of the Act. 4. It is the case of the appellant herein that the entire amount of service tax and interest on the taxable service of Manpower Recruitment and Supply Agency service for the period 16.4.2005 to December 2008, incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould contend that in these circumstances there would be no reason for any wilful suppression of the liability nor contravention of provisions of the Act with an intent to evade tax, warranting invocation of provisions relating to penalty. Reliance is placed on decisions of the Karnataka High Court in CCE ST, LTU, Bangalore vs. Adecco Flexione Workforce Solution Limited 2012 (26) STR 3 (Karnataka) and in CST Bangalore vs. Ahead Info Technologies India Pvt. Limited2012 (26) STR J 25 (Kar). In these pronouncements, the Karanataka High Court enunciated the principle that where an assessee has paid both the service tax and interest before issuance of a show cause notice under the Act, sub-Section 3 of Section 73 of the Act prohibits initiation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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