2018 (5) TMI 976

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..... Swami Associates & Co. - For the Appellant Mr. Parashiamurthy, AR  - For the Respondent ORDER Per : Devender Singh The appellant is registered with the Department in the category of "Manpower Recruitment or Supply Agency service". On scrutiny of their records, the Department found that during the period October 2002 to November 2005, the appellant had delayed crediting of service tax to t .....

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..... aring for the appellant submits that they had paid the full amount of duty including the Education Cess and the interest before issuance of the show-cause notice. In such circumstances, where interest had been paid for the delayed payment before the issuance of show-cause notice, the show-cause notice was not required to be issued and penalty under Section 76 was not justified as has been held by .....

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..... in. the judgment of Hon'ble Karnataka High Court are reproduced below: "2. Facts are not in dispute. The assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act. Sub-sec. (3) of Section 73 of the Finance Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to .....

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