2014 (9) TMI 253

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....appearing on behalf of the appellant would draw our attention to the issue and submit that the appellant had belatedly paid the service tax liability along with interest. It is her submission that the said service tax liability was discharged on their own. She would submit that the show cause notice was issued for imposition of penalty under the provisions of Section 76 of the Finance Act, 1994 on the ground that there was a non-payment of service tax liability. She would submit that the judgment of the Hon'ble High Court of Gujarat in the similar issue has held that there was no reason to impose penalty on the assessee, following the judgment of the Hon'ble High Court of Karnataka in the case of Adecco Flexione Workforce Solution Limited -....

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....U, Bangalore Vs. ADECCO Flexione Workforce Solutions Limited., reported in - 2012 (26) S.T.R. 3 (Kar.) = 2011-TIOL-635-HC-KAR-ST. 3. This was on the premise that admittedly the assessee had paid the tax even before issuance of show cause notice. In terms of Section 73 (3) of the Finance Act, 1994, he, therefore, contended that no penalty should be imposed. This contention was accepted by the Tribunal. 4. Counsel Shri Oza for the department, however, contended that the Tribunal overlooked the provision of Subsection (4) of Section 73 of the Finance Act, 1994, which provides that:                 (4) Nothing contained in subsection (3) shall apply to a case where an....