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TMI Blog2019 (2) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... . Usha Devi, DC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are registered for providing service under Manpower Recruitment and Supply agency Service and were supplying manpower to M/s. TATA Coffee Limited and its various units. During the course of audit of the accounts, it was noticed that the appellant had not discharged service tax liability. Show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice, the department has issued show cause notice and confirmed the penalty under sections 77 and 78 of the Finance Act, 1994. He relied upon the decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) STR 3 (Kar.) and argued that as per sub-section (3) of Section 73, if service tax along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax, Mumbai - 2019 (21) GSTL 167 has also held that Section 73(3) would apply when service tax along with interest has been paid up by the assessee. In the said decision, the Tribunal has discussed that even though service was collected, waiver of penalty as envisaged under Section 73(3) would apply. Following the said decisions, we are of the view that the penalties imposed cannot sus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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