TMI Blog2017 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... d not following the provisions of Section 73(3) in this case. Reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Versus M/s ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD [2011 (9) TMI 114 - KARNATAKA HIGH COURT]. Penalty set aside - appeal allowed - decided in favor of assessee. - ST/EH/93361/16, ST/89297/13-MUM - A/85470/17/CB - Dated:- 9-1-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Prasad Paranjape, Advocate for Appellant Shri A B Kulgod, Assistant Commissioner (AR) for Respondent ORDER Per M V Ravindran Miscellaneous application no. ST/EH/93361/16 is filed for out of turn hearing of the appeal on the ground that the issue is covered by vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994. It is undisputed that the amount of Service Tax liability under the reverse charge mechanism along with interest, on being pointed out by the audit party, has been paid by the appellants. In our considered view, provisions of Section 73(3) would directly apply in the case in hand. The appellant s letter dated 12th July 2012 vide which they informed the department for closure of proceeding, also sought the invocation of provisions of Section 73(3). Despite such clear provisions made under Section 73(3), show-cause notice was issued by the Revenue authorities, which in our view is unwarranted, in the given circumstances. The provisions of Section 73(3) are very clear, provides for non-issue of show-cause notice if Service Tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority seem to think. If an assessee does not pay the tax within the stipulated time and regularly pays tax after the due date with interest. It is something which is not pardonable in law. Though the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in spite of service of notice calling upon them to make payment and certainly not to harass and initiate proceedings against persons who are paying tax with interest for delayed payment. It is hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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