2016 (11) TMI 243

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..... cally provided that if the service tax liability and the interest thereof is paid on their own or on pointed out by the lower authorities, there is no need to issue the show-cause notice. This view was upheld by the Hon'ble High Court of Karnataka in the case of CCE, Bangalore v. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] In view of the foregoing, invoking p .....

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..... lty imposed by the lower authorities on the appellant for non-discharge of service tax liability is correct or otherwise. 5. It is the case of the Revenue that the total tax amount of ₹ 8,20,627/- and the interest thereof has arisen on the ground that they have not discharged the service tax liability on the commission received by them. It is the case of the appellant that they have disch .....

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..... he lower authorities, there is no need to issue the show-cause notice. This view was upheld by the Hon'ble High Court of Karnataka in the case of CCE, Bangalore v. Adecco Flexione Workforce Solutions Ltd. 2012 (26) STR 3 (Kar) In view of the foregoing, invoking provisions of Section 80 of the Finance Act, 1994, I set aside the penalties imposed on the appellant while upholding the service t .....

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