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2017 (1) TMI 33 - AT - Service TaxImposition of penalties - architect services - availed input services namely Landscape Consultancy Services from outside India - Reverse charge mechanism - Held that: - It is not disputed that the appellant paid the alleged short paid service tax along with interest and also reversed the irregularly availed credit immediately on pointing out by the audit party. Thus the outstanding liabilities were discharged by the appellant in 2009 itself, much prior to the issuance of Show Cause Notice. The Show Cause Notice is seen issued on 09.02.2011 only - In the case of Adecco Flexione Workforce Solutions Ltd.,[2011 (9) TMI 114 - KARNATAKA HIGH COURT] the Honorable Karnataka High Court had occasion to consider similar issue where service tax was paid before issuance of Show Cause Notice. The Honorable Court held that when the assessee paid the service tax along with interest prior to the issuance of Show Cause Notice, no penalty can be imposed - penalty set aside - appeal allowed - decided in favor of appellant.
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