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TMI Blog2017 (5) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 2012 is required to be discharged the service tax liability, interest thereof and is whether to be penalized under various Sections of Finance Act, 1994. 4. Learned Counsel would take us through the entire records and submit that appellant has specifically stated in the statement that they were not aware of any legal provisions of law as to the Explanation added for discharging of tax liability on the services rendered in relation to construction of residential complexes and also they have to pay tax on advance amount received by them for the services provided subsequently. It is his submission that on being pointed out by the department, appellant accepted the lapse and discharged the entire service tax liability along with interest on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the construction activity undertaken by them. There is nothing on record to indicate that appellant was aware of the liability to pay service tax and were not discharged willfully. We find that there is no dispute as to the fact that the appellant has discharged the service tax liability and the interest thereof before the issuance of show-cause notice. Identical issue came up before the Hon'ble High Court of Karnaraka in the case of CCE & ST., LTU, Bangalore v. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) STR 3 (Kar.) wherein the Hon'ble High Court held that provisions of Section 73(3) of the Finance Act, 1994 would apply in the case where the tax liability discharged before the issuance of show-cause notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 high time, the authorities will change their attitude towards these tax payers, understanding the object with which this enactment is passed and also keep in mind the express provision 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 perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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