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TMI Blog2019 (3) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 10/09/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in providing services under the category of 'Maintenance or Repair service', 'Business Auxiliary Services', ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same. 3. Heard both sides and perused records. 4. Learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the appellant has been regularly paying service tax and also filing ST3 returns in time. During February and March 2017, audit was con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that once the entire service tax along with interest has been paid before issue of show-cause notice, then the show-cause notice should not have been issued. For this submission, he relied upon the following decisions:- i. Adecco Flexione Workforce Solution Ltd. [2012(26) STR 3 (Kar.)] ii. CST Vs. Master Kleen [2012(25) STR 439 (Kar.)] iii. Tejas Agency Vs. CCE&ST, Bhavnagar [2013-TIOL-1596 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Aluminium Ltd. (supra) in para 7, has observed as under:- 7.After considering the submissions by both the parties and perusal of the provisions of Sections 73, 76 and 78 of the Finance Act, 1994 and the judgments relied upon by the appellant cited supra, I find that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show cause notice, then in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above discussion, I set aside the impugned order by allowing the appeal of the appellant. 7. Therefore by following the ratio of the said decision cited supra, I am of the view that imposition of penalty is not sustainable in law. Accordingly, I set aside the impugned order by allowing the appeal of the appellant. (Operative portion of the Order was pronounced in Open Court on 28/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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