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TMI Blog2018 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax under the category of 'Transport of Goods by Road' and 'Technical Inspection and Certification' services. The intelligence gathered by the department revealed that the appellant had received the 'Erection, Commissioning or Installation' service from the foreign service provider and have paid the consideration for receipt of the said services but have not discharged the service tax liability under the provisions of Section 66A of the Finance Act, 1994 read with Rule 2(I)(d)(iv) of Service Tax Rules, 1994. Therefore, a show-cause notice dt. 10/08/2011 was issued demanding service tax amount of Rs. 5,91,211/- along with interest and with a proposal to impose penalty. The adjudicating authority co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest. In support of his submissions, learned counsel for the respondent has relied upon the following decisions:- i. Bhoruka Aluminium Ltd. Vs. CCE [2017(51) STR 418] ii. Punj Lloyd Ltd. Vs. CCE [2015(40) STR 1028 (Tri. Del.)] iii. Indusland Media & Communication Ltd. Vs. CST [2017(5) GSTL 268] iv. ARCGATE Vs. CCE [2017(5) GSTL 281 (Tri. Del.)] v. CCE Vs. Galaxy Construction Pvt. Ltd. [2017(48) STR 37 (Bom.)] vi. CST Vs. C Ahead Info Technologies India Pvt. Ltd. [2017(47) STR 125 (Kar.)]\ vii. CCE Vs. Apollo Power Systems (P) Ltd. [2017(347) ELT 71 (Kara)] viii. CCE Vs. Geneva Fine Punch Enclosures Ltd. [2011 (267) ELT 481 (Kar.)] ix. Manipal County Vs. CST [2010(17) STR 474 and which has been upheld by Hon'ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. Further on identical facts, this Tribunal in the case of Bhoruka Aluminium Ltd. cited supra has held that when the service tax along with interest is paid before the issuance of show-cause notice, then penalty under Sections 77 & 78 cannot be imposed. 7. I also find that the decisions relied upon by the learned 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-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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