TMI Blog2014 (1) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... inment of a Central Excise Officer or on his own ascertainment and inform the department of such payment, no show-cause notice shall be issued unless the short payment has occurred because of suppression, fraud, willful mis-statement etc. for which separate provisions are available. In this case even though there have been several occasions on which there was delay in payment of Service Tax, in al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority by relying upon the proviso to Section 73(3) of Finance Act, 1994 and Circular issued by the Board vide F. No. 137/167/2006-CX-4 dated 3-10-2007. 2. Learned AR submits that the appellant has delayed payment of service tax on as many as 30 occasions over the period from 1-4-2003 to 31-12-2007. Therefore he is a habitual defaulter and hence the penalty under Section 76 imposed on the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice shall be issued. He also further submits that even in the circular issued by the Board it has not been stated that a different approach should be taken in respect of habitual defaulters. He also relies upon the decision of the Hon ble High Court of Karnataka in the case of Commissioner, LTU v. M/s. Adecco Flexione Workforce Solutions Ltd. reported in 2011-TIOL-635-HC-KAR-S.T. = 2012 (26) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween a habitual defaulter and a non-habitual defaulter. Therefore the issue is squarely covered by the statutory provisions and hence the impugned order cannot be faulted. I have gone through the decisions relied upon by the learned Additional Commissioner (AR) and I find that in all those cases, the assessee/appellant had not at all relied upon the proviso to Section 73(3) of Finance Act, 1994 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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