2019 (6) TMI 20

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..... Final Order No. 20426/2019 - Dated:- 29-3-2019 - MR P. DINESHA, JUDICIAL MEMBER Shri M.S. Nagaraj, Advocate, for the appellant Ms. Kavita Podwal, AC (AR). Authorized Representative for the Respondent ORDER Per: P. DINESHA A Show Cause Notice dated 09.10.2007 came to be issued alleging that the noticee/appellant had received the services of Goods Transport Agency (GTA in short) during the months of August 2006 and September 2006, which was further alleged to have been suppressed by not furnishing the details in ST-3 return for the half-year ending September 2006. In the said notice the Revenue also proposed recovery of ₹ 19,11,878/- being the .....

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..... at the suppression of material facts was established and thereafter confirms the demand of service tax and orders appropriation of the same; confirms the demand of interest under Section 75 and appropriates the same; imposes penalty of ₹ 10,000/- under Section 77 (2) of the Finance Act, also confirms the penalty at 100%, under Section 78 of the Finance Act, however, refrains from imposing penalty under Section 76 of the Finance Act. Aggrieved, the appellant approached the Commissioner of Central Taxes (Appeals), Belgaum, and the first appellate authority vide impugned order dated 05.02.2018 chose to reject the appeal. Aggrieved, the assessee has assailed the same by this appeal. 3. Today, when the matter was taken up fo .....

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..... e 2 [Central Excise Officer] of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid. The Hon ble jurisdictional High Court of Karnataka in a number of occasions has interpreted the scope of the above provision which has thereafter been followed by various Benches of CESTAT across the country. One of such decisions is reported in the case of CCE ST, LTU, Bangalore Vs. ADECCO Flexione Workforce Solutions Ltd. 2012 (26) STR 3 (Kar.), wherein the Hon ble Court has categorically held that when service tax and interest for delayed payments is made before the issue of SCN, the authorities shall not serve any notice under sub-section (1) .....

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