TMI Blog2015 (8) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... m EPC Ltd. (2014 (2) TMI 713 - CESTAT CHENNAI) has allowed the appeal by relying the decision of the Hon'ble High Court of Karnataka in the case of CCE, LTU, Bang. Vs. Adecco Flexione (2011 (9) TMI 114 - KARNATAKA HIGH COURT). - penalty imposed by the adjudicating authority under Section 76 is not sustainable. Accordingly, the impugned order imposing penalty under Section 76 of the Finance Act is set aside - Decided in favour of assessee. - Appeal No. ST/165/2010 - - - Dated:- 19-12-2014 - R. Periasami, Member (T),J. For the Appellant : Ms Radhika Chandrasekar, Adv For the Respondent : Ms Cecilia Parthasarathi, AC (AR) ORDER Per: R Periasami: This is an appeal arising out of Order dated 28.07.2009 passed by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iver of penalty under Section 80 of the Finance Act. She relied upon the following case laws:- 1. Shriram EPC Ltd. Vs. CST, Chennai 2014 (35) STR 564 (Tri.-Chen.) 2. CCE, LTU, Bang. Vs. Adecco FlexioneWorkforce Solutions Ltd. 2012 (26) STR 3 (Kar.) 3. Hyundai Motors (I) Ltd. Vs. CST 2008 (10) STR 281 4. CCE Vs. S.B. Packaging 2008 (9) STR 124 (P H) 3. Ld. AR reiterated the findings of the adjudicating authority. 4. I have carefully considered the submissions of both sides. The limited issue in this appeal is against the penalty imposed under Section 76. There is no dispute on the facts that the appellants have paid service tax on the value of service rendered on monthly basis only during October, 2006 to September, 2007 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lization of short payments detected by audit teams so that whoever discharges the short paid tax immediately need not get entangled in protracted litigations. Therefore, unless there is a case of active suppression, provisions of Section 73(3) should be extended. This is view of the Karnataka High Court also in the case of CCE ST, LTU, Bangalore v. ADECCO Flexione Work Force Solutions Ltd. - 2012 (26) S.T.R. 3 (Kar.). The decision in the case of First Flight Couriers was on a different footing because the appellant therein did not pay Service Tax and also did not file return on the ground that there was a strike by the employees of that appellant. It was not a case of bona fide error or doubt regarding legal provisions and prompt payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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