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TMI Blog2017 (8) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ts - appeal dismissed - decided against appellant. - ST/86881/16 - A/88801/17/SMB - Dated:- 31-7-2017 - Shri Ramesh Nair, Member ( Judicial ) Shri Prasad Paranjape, Advocate for the appellant Shri M.P. Damle, AC (AR) for the respondent ORDER The fact of the case is that the appellant is engaged in the providing telecommunication service. During the period 2009-10 and 2010-11 there was a short payment of service tax. This was pointed out by the audit in December 2011. Thereafter the appellants have paid the service tax along with interest on 18.07.2013. The audit report was issued on 24.08.2014, the show-cause notice dated 13.04.2015 was issued proposing demand of short paid service tax and also for interest and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how-cause notice should not have been issued. Consequently, no penalty under Section 78 was imposable. In support he placed reliance on the following judgment:- i) CCE ST vs. Adecco Flexione Workforce Solutions Ltd. 2012 (26) Service Tax Rules 3 (Kar.) ii) CCE ST vs. Venkateshwaran Hatcheries Pvt. Ltd. 2016 (42) STR 565 (Tri-Mum_ iii) S.K. Electro Engineers vs. CCE 2015 (39) STR 686 (Tri-Mum) 3. On the other hand, Shri M.P. Damle, Ld. AC (AR) appearing on behalf of the revenue reiterates the finding of impugned order. 4. I have carefully considered the submission made by both sides. 5. The only defence of the appellants is that since they have paid the amount of service tax along with interest before issuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efunded service tax, if any, as may be determined by the Central Excise Officer, but for this sub-section. Explanation 2: For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service-tax under this sub-section and interest thereon. 73(4) Nothing contained in sub-section (3) shall apply to a case where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of- (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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