2014 (3) TMI 544

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.... 2. The applicant filed this application for waiver of pre-deposit of penalty imposed under Section 77 of the Finance Act. The applicant had already paid the service tax and interest. In view of this, the pre-deposit of penalty under Section77 of the Finance Act is waived. 3. The contention of the applicant is that when the Revenue pointed out regarding the liability of service tax, the applic....

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....le Karnataka High Court in the case of CCE vs. Adecco Flexione Workforce Solutions Ltd. reported in- 2011-TIOL-635-HC-KAR-ST. 6. I find that the issue is now settled by the decision of the Hon'ble Karnataka High Court in the case of Adecco Flexione (supra). The Hon'ble High Court held as under:    "3. Unfortunately the assessing authority as well as the appellate authority seem to ....

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....ers, understanding the object with which this enactment is passed and also keep in mind the express provision as contained in sub-Sec. (3) of Sec. 73. The Parliament has expressly stated that against persons who have paid tax with interest, no notice shall be served. If notices are issued contrary to the said Section, the person to be punished is the person who has issued notice and not the person....