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TMI Blog2017 (2) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out by the departmental officers, provisions of Section 73(3) of the FA, 1994, gets attracted and SCN was not to be issued - appeal rejected - decided in favor of assessee and against Revenue. - ST/613/12 - A/85478/17/STB - Dated:- 11-1-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri D. Nagvenkar, Addl. Commr (AR), for appellant Shri Gopal Munda, CA with Ms. Ginita Bodhani, Advocate, for respondent Per: M.V. Ravindran This appeal is filed by Revenue against the order-in-original No. 60/ST-II/WLH/2012 dated 28.05.2012 only on the ground that the adjudicating authority has not imposed interest and penalty on respondent in respect of an amount of CENVAT credit improperly a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even remotely for providing any taxable service. 5. Learned C.A. submits that the adjudicating authority was correct in dropping the proceedings initiated for imposition of penalties. He would rely upon the decision of the Hon'ble High Court of Karnataka in the case of CCE v. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) STR 3 (Kar.) wherein the law has been settled as to if an amount of service tax liability on CENVAT credit is reversed on being pointed out by the departmental officers, provisions of Section 73(3) of the Finance Act, 1994, gets attracted and show-cause notice was not to be issued. 6. On careful consideration of the submissions made by both sides, we find that there is no dispute as to the fact that re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the stipulated time and regularly pays tax after the due date with interest. It is something which is not pardonable in law. Though the law does not say 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 certainly not to harass and initiate proceedings against persons who are paying tax with interest for delayed payment. It is high time, the authorities will change their attitude towards these ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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