9911796707
TMI Blog2014 (3) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under Sub-Sec.(1) in respect of the amount so paid - Therefore, penalty u/s 77 is set aside - Following decision of CCE vs. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] - Decided in favour of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty under Section 78 of the Finance Act. The applicants are only challenging the penalty imposed under Section 77 of the Finance Act. 4. The applicant relied upon the provision of Section 73(3) of the Finance Act. The contention is that as per the provisions of Section 73, where the service tax with interest is paid before the issuance of show cause notice, no show cause notice is requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in spite of service of notice calling upon them to make payment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h time that the authorities shall issue appropriate directions to see that such tax payers are not harassed. If such instances are noticed by this Court here after, certainly it will be a case for taking proper action against those law breakers. 7. In view of the above decision of the Hon'ble Karnataka High Court, the penalty imposed under Section 77 of the Finance Act is set aside. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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