9911796707
TMI Blog2017 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... , we allow the application for out of turn hearing of the appeal. As the issue involved in this case is in a narrow compass, we take up the appeal for disposal. 2. This appeal is directed against Order-in-Original No. PUN-EXCUS-001-COM-012-13-14 dated 31st July 2013. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding the Service Tax liability on the services availed by the appellant from its group companies during the period March 2010 to March 2012 and paid the said amount to group companies. During the course of audit conducted by the Revenue this error of non-discharge of Service Tax liability was pointed out, which was accepted by the appellant and paid the tax with applicable interest and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing notice and not following the provisions of Section 73(3) in this case. We find that a similar issue as to invocation of provisions of Section 73(3) of Finance Act, 1994 was before Hon'ble High Court of Karnataka in the case of CCE & ST, LTU, Bangalore Vs Adecco Flexione Workforce Solutions Ltd 2012 (26) STR 3 (Kar.), wherein the Lordships held as under. "1. Both these appeals are preferred by the assessee challenging the order passed by the Tribunal as well as the Appellate Commissioner who have held that the assessee is not liable to pay any penalty under Section 76 of the Finance Act, 1994 and therefore, set aside the order passed by the lower authorities imposing penalty. 2. Facts are not in dispute. The assessee has pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion as contained in sub-sec. (3) of Sec. 73. The Parliament has expressly stated that against persons who have paid tax with interest, no notice shall be served. If notices are issued contrary to the said Section, the person to be punished is the person who has issued notice and not the person to whom it is issued. We take that, in ignorance of law, the authorities are indulging in the extravaganza and wasting their precious time and also the time of the Tribunal and this Court. It is high time that the authorities shall issue appropriate directions to see that such tax payers are not harassed. If such instances are noticed by this Court hereafter, certainly it will be a case for taking proper action against those law breakers. 4. In that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
