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TMI Blog2023 (7) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/S ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD [ 2011 (9) TMI 114 - KARNATAKA HIGH COURT] , has held 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. This Tribunal in the case of M/S. SEN BROTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE, BOLPUR [ 2013 (12) TMI 433 - CESTAT KOLKATA] has held once the appellant has already discharged Service Tax liability and the interest thereon and no additional liability has been adjudged in the adjudication proceedings, provisions of Section 73(3) will be applicable in this case and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be paid along with interest of Rs.38,531/-. The Appellants have paid this amount vide Challan No. 6004 dated 12/11/2012 immediately after the nonpayment was pointed out by the Audit Department. Subsequently, Show Cause Notice was issued and after due process, the lower authorities confirmed the demand and appropriated the amount paid and imposed a penalty of Rs.1,68,211/- under section 78. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Counsel for the Appellant submits that they have paid the Education Cess and SHE Cess immediate on being pointed out by the Audit Department along with interest. This fact has also been noted in the OIO wherein the Adjudicating Authority has appropriated the amounts paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 against defaulters who have not paid service tax and interest in spite of service of notice calling upon them to make payment and certainly not to harass and initiate proceedings against persons who are paying tax with interest for delayed payment. It is high time, the authorities will change their attitude towards these tax payers, understanding the object with which this enactment is passed and also keep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Revenue has not contested his findings by filing appeal. In view of these facts the appellants case is fully covered by the provisions of sub-section (3) of Section 73 of the Finance Act, 1994. 8. It is not in dispute in this case that the appellant had discharged the entire Service Tax liability and interest thereof before the issuance of show cause notice. The issue is regarding the imposition of penalty on the appellant under Section 76 of the Finance Act, 1994. I find that once the appellant has already discharged Service Tax liability and the interest thereon and no additional liability has been adjudged in the adjudication proceedings, provisions of Section 73(3) will be applicable in this case and there was no necessity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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