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2017 (6) TMI 717 - AT - Service TaxPenalty u/s 78 of FA - manpower recruitment and supply agency services - discharge of service tax liability along with interest before issuance of the SCN - Section 73(3) of the FA, 1994 - Held that: - similar issue has been settled by the Hon'ble High Court of Karnataka in the case of Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT], where it was held that Sub-Sec.(3) of Sec. 73 of the FA, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under Sub-Sec.(1) in respect of the amount so paid - the penalty imposed on the appellant u/s 78, which is equal to the service tax, needs to be set aside and is set aside. Penalty - commercial coaching and training services - short payment of tax - Held that: - appellant has not produced any documents which would indicate that they had specifically billed and collected the value of the study materials supplied to the students. In the absence of any such evidence to show, the demand is confirmed. Appeal allowed - decided partly in favor of appellant.
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