TMI Blog2018 (1) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - the appellant had filed an intimation seeking adjournment dt. 22.11.2016. The appeal was taken up for hearing on 29.11.2016 and ex-parte order was passed. It appears that the intimation was not placed before the Bench - The Order-in-Original reflects that disputed amount of service tax has been paid by the appellant much before the issuance of SCN and the same has been appropriated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The matter was heard by Tribunal in the absence of the appellant / counsel and ex-parte order was passed. It was also pointed out by him that in para 4 of the impugned final order, the Tribunal had noted that the appellant has paid the disputed amount of service tax after issuance of Show Cause Notice which is factually wrong. The appellant had paid the amount of ₹ 4,45,894/- being the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed before the Bench. In para 4 of the impugned final order as submitted by the Ld. Counsel, the Tribunal has noted that the service tax is paid by the appellant after issuance of Show Cause Notice. The Order-in-Original reflects that disputed amount of service tax has been paid by the appellant much before the issuance of Show Cause Notice and the same has been appropriated by the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio laid in the case of Serene Developers Vs Commissioner of Central Excise, Pune-I 2017 (5) TMI 1085 CESTAT, Mumbai as well as the judgement of the Hon High Court in the case of Adecco Flexione Workforce Solutions Ltd - 2012 (26) STR 3 (Kar.) which has categorically held that no penalties ought to imposed when the service tax is paid before the issuance of Show Cause Notice, I am o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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