2012 (7) TMI 196

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....cture and supply of Wind Energy Turbines within and outside India. The appellants paid fees in convertible foreign currency to no-resident service providers on 28.12.2006 in relation to the External Commercial Borrowing (ECB) facility. Investigation was taken up by DGCEI and when the details were called for from the appellant, the appellant submitted the details on 25.01.2007. Further, the appella....

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....hereon. He submits that in this case, the Show Cause Notice was issued on 24.04.2009 invoking extended period and besides demanding Service Tax, the penalties have also been imposed. He submits that the issue regarding the invocability of extended period in cases where the receiver of Service Tax is eligible to avail CENVAT Credit, is no longer res-integra and in such cases, it has been held that ....

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....decco Flexione Workforce Solutions Ltd -2012 (26) STR 3 (Kar.), Hon'ble High Court of Karnataka held that where an assessee has paid both the Service Tax and interest for delayed payment before issue of Show Cause Notice, there is no need to commence proceedings by way of Show Cause Notice for imposition of penalty under Section 76 of Finance Act, 1994.   5. In this case, since whatever amou....