TMI Blog2018 (5) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... d that when an assessee had paid the service tax in full together with interest, the proceedings against the assessee would be concluded including the proceedings under Section 73(3) of the Finance Act, 1994 - penalty set aside - appeal allowed - decided in favor of appellant. - ST /85561/2018 - A/85956/2018 - Dated:- 4-4-2018 - SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) Shri Prasad Paranjape, Advocate, for Appellant Shri M. Suresh, Dy. Commissioner (AR), for Respondent Per: M. V. Ravindran This appeal is directed against Order-in-Appeal No. PUNEXCUS-001-APP-552/2017-18 dated 01.11.2017 passed by the Commissioner of Central Excise Service Tax (Appeals), Pune-l. 2. Heard both sides and perused the records. 3. b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel that recording of the amount received by the appellant from Oil Companies under the head other income was due to oversight and the Service Tax liability was not discharged. They would rely upon the decision of Hon'ble High Court of Karnataka in the case of Adecco Flexione workforce solutions Pvt. Ltd. 2012 (26) STR (Kar) for the submission that show-cause notice need not have been issued to them as also the judgment of Hon'ble High Court of Bombay in the case of Galaxy Constructions Pvt. Ltd. - 2017 (48) STR 37 (Born). 5. Learned AR submits that the appellant should have discharged the Service Tax liability on his own and having accounted royalty amount received under the head other income was in fact trying to evade th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized sector player like appellant, I do find merit in said argument that this could be a human error in recording the amounts received under other income category instead of recording the same under amounts received for royalty . I find that though the learned AR has relied upon various judgments of the High Court of Karnataka, Gujarat and Madras, recent judgment of the Hon'ble High Court of Bombay in the case of Galaxy Constructions (supra) had an occasion to consider a similar issue, wherein the Lordships in paragraph 4 of the judgment has held that once the Service Tax liability with interest has been discharged, the proceedings against the assessee would be concluded and there is no necessity to issue show-cause notice under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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