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2022 (3) TMI 1104 - CESTAT BANGALOREValidity of SCN issued - Waiver of interest under Section 75 and penalty under Section 78 of the Finance Act, 1994 - HELD THAT:- The show-cause notice dt. 15/10/2018 itself had taken note of the tax paid along with interest as applicable and from the proposals itself, it is 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 - KARNATAKA HIGH COURT]. Appeal allowed - decided in favor of appellant.
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