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TMI Blog2014 (1) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with interest has been paid before the issue of Show Cause Notice. Therefore, provisions of Section 73(3) is applicable in this case and there was no case for issue of Show Cause Notice and imposition of penalty - Decided in favour of assessee. - ST/00007/2009 - Final Order No. 40628/2013 - Dated:- 12-12-2013 - SHRI MATHEW JOHN, J. For the Appellant : Shri M.S. Krishna Kumar, Adv. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r imposing penalty under Section 76 of the Finance Act, 1994. On adjudication, a demand for Rs.9,72,89,248/- has been confirmed. The amount of Rs.9,72,89,428/- paid by the appellant before issue of Show Cause Notice is appropriated against the said demand. However, a demand was made for Rs.6,54,219/- as interest and the amount of Rs.6,54,219/- paid by them was appropriated towards the said demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice in view of the provisions under Section 73(3) of the Finance Act, 1994. He relies on the decision of the Karnataka High Court in the case of Commissioner of Central Excise Service tax, LTU, Bangalore Vs Adecco Flexione Workforce Solutions Ltd. reported in 2012 (26) S.T.R.3 (Kar.) and Commissioner of Service Tax, Bangalore Vs Prasad Bidappa reported in 2012 (26) S.T.R.4 (Kar.). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that there is no finding of the fact that the tax was paid before the issue of the Show Cause Notice. Further, the applicability of Section 73(3) of the Finance Act, 1994 is not examined in the said case and, therefore, the said decision cannot apply to the facts of the case. On the contrary, the decision pointed out by the learned Counsel for the applicant submits apply to the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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