2022 (3) TMI 1104

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..... s noted that the show-cause notice had proposed the appropriation of the payments made towards demands proposed to be raised. There being no due, the show-cause notice itself was not required to be issued as held by the Hon ble jurisdictional High Court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/S ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD [ 2011 (9) TMI 114 - KARNATA .....

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..... gone through the orders of the lower authorities. Show-cause notice dt. 15/10/2018 was issued, inter alia proposing to demand service tax along with interest under Section 75 ibid. apart from penalties under Sections 77 and 78 ibid. The adjudicating authority after being satisfied, has confirmed the demands proposed but however has dropped the interest under Section 75 and penalties under Sections .....

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..... be raised. There being no due, I am of the view that the show-cause notice itself was not required to be issued as held by the Hon ble jurisdictional High Court in the case of CCE ST Vs. Adecco Flexione Workforce Solutions Ltd. [2011(9) TMI 114 -Karnataka High Court]. 5.1 In view of the above, I am of the view that the impugned order cannot sustain, for which reason, the same is set aside a .....

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