2017 (5) TMI 761

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he department as per the provisions of Section 73(3) of FA, 1994 - penalties set aside - appeal allowed - decided in favor of assessee. - ST/85771/13-MUM - A/86655/17/STB - Dated:- 15-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Rajeev D Wagley, Advocate for the appellant Shri V R Reddy, Assistant Commissioner (AR) for the respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... liability and interest thereof before the issuance of show cause notice and hence provisions of Section 73(3) of the Finance Act, 1994 would apply and hence the penalty imposed on them needs to be set aside. He would rely upon the decision of the Hon ble High Court of Karnataka in the case of Commissioner of Central Excise Service Tax (LTU), Bangalore v. Adecco Flexitone Workforce Solutions Lt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d settled the law that works contract remains to be works contract even prior to and post 01/06/2007. Be that as it may, we find that there is no dispute as to the fact that the appellant has discharged the entire service tax liability with interest, prior to the issuance of the show cause notice, which calls for non-issuance of the show cause notice by the department as per the provisions of Se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X