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2018 (2) TMI 1309 - CESTAT CHENNAIConsulting Engineer Service - reverse charge mechanism - non-payment of service tax for the period May 2008 to February 2009 - Held that: - The Hon ble High Court of Karnataka in the case of Commissioner of Central Excise Vs. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] has held that issue of SCN when entire amount along with interest stands paid is incorrect and bad in law - penalty set aside. CENVAT credit - it was alleged that CENVAT credit availed twice on the same Bill of Entry - Held that: - The credit having not reversed and also having taken again for the second time points out that there is some adverted mistake on the part of the appellant - penalty upheld - however, benefit of reduced penalty of 25% granted. Non-payment of service tax under reverse charge mechanism for the period March 2009 to May 2009 - penalty - Held that: - taking into consideration that there was only delay in discharging the liability of service tax, we are of the view that the penalty on this issue requires to be set aside - penalty set aside. Appeal allowed in part.
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