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TMI Blog2018 (7) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... of extended period. The charges of suppression etc cannot be invoked in this case - If all the documentary evidences were available and made available to the audit party at the relevant time there cannot be any justification for holding malafide and issuing notice under Section 73(4) of the Act. Penalty not imposable - appeal allowed - decided in favor of appellant. - Appeal No. ST/85584/2018 - A/86799/2018 - Dated:- 24-5-2018 - Mr. Sanjiv Srivastava, Member (Technical) Shri C.S. Biradar, Advocate for appellant Shri V.R. Reddy, Asst. Commr (AR) for respondent ORDER Per: Sanjiv Srivastava The appeal is directed against the Order-in-Appeal No. GOA-EXCUS-000-APP-090-2017-18 dated 25.09.2017 vide which the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reference to the service tax or interest payment. Only dispute is with regard to demand of penalty. The entire proceedings were initiated after payment of entire sums due to the Government in form of service tax and interest, show-cause notice has been issued nine months after. Section 73(3) of the Finance Act, 1994 is as follows:- (3) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een called for. The decision of the Hon ble High Court of Karnataka in the case of CCE S.T LTU, Bangalore v. Adecco Flexione Workforce Solutions Ltd. 2012 (26) STR 3 (Kar) has held that - 3. Unfortunately the assessing authority as well as the appellate authority seem to think. If an assessee does not pay the tax within 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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