TMI Blog2017 (1) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices namely Landscape Consultancy Services from outside India from M/s. Bell Collins and International (HK) Ltd., The appellant failed to pay service tax under reverse charge mechanism which had come into with effect from 2006 onwards. The appellant paid the service tax along with interest in 2009 itself. The failure to pay service tax was brought to notice of the appellant in audit objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d raised in respect of the irregularly availed credit was also discharged by appellant immediately on pointing out by the audit party. He contended that as per Section 73(3), no show cause notice ought to have been issued against the appellant when the appellant had paid the amount immediately on pointing out the short payment of service tax as well as the irregularly availed credit. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice is seen issued on 09.02.2011 only. In the case of Adecco Flexione Workforce Solutions Ltd., 2012 (26) S.T.R. 3 (Kar.) 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 Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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