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TMI Blog2018 (3) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ology Software Service and Information Technology Enabled Services. A show-cause notice was issued to the respondent for various demands. After following the due process, the original authority confirmed the demands of being service tax not paid on remuneration / commission paid to their Non-Executive Directors during the period from 2013-14 to 2014-15. Original authority also demanded interest on the delayed payment in terms of Section 75 of the Finance Act, 1994 and also imposed penalty under Section 77 and 78 of the Finance Act, 1994. Aggrieved by the said order, the respondent filed appeal before the Commissioner (Appeals) who accepted the appeal of the assessee and dropped the penalty under Sections 77 and 78. Aggrieved by the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms, when the assessee has paid the service tax either on his own or on the basis of the officers ascertainment and informs the officer of such payment, then the said section does not give any power to such officer to issue a show-cause notice in respect of the tax so paid and such issuance of show-cause notice is without the authority of law and accordingly not sustainable and tenable. In support of his submissions, learned counsel for the respondent has relied upon the following decisions:- i. Bhoruka Aluminium Ltda Vs. CCE [2017(51) STR 418] i. Punj Lloyd Ltd. Vs. CCE [2015(40) STR 1028 (Tri. Del.)] iii. Indusiand Media & Communication Ltd. Vs. CST [2017(5) GSTL 268] iv. ARCGATE Vs. CCE [2017(5) GSTL 281 (Tri. Del) v. CCE Vs. Ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR are not applicable in the facts and circumstances of the present case. Moreover, the decision in the case of Sunil Hi-Tech Engineers Ltd. has been distinguished by the Division Bench of this Tribunal in the case of Punj Lloyd Ltd. Further I find that in the case of Geneva Fine Punch Enclosures Ltd., the Hon'ble high Court of Karnataka has held that if the duty is paid along with interest before the issuance of the show-cause notice, then the penalty cannot be imposed. After considering the submissions of both the parties, I am of the considered view that the issue is squarely covered in favour of the assessee by various decisions cited supra and I do not find any infirmity in the impugned order. Accordingly, the Revenue's app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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