2016 (10) TMI 82

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....t was engaged in the manufacture of seats, carpets and other parts and accessories of motor vehicles falling under Chapters 94, 87 and 57 of the First Schedule to the Central Excise Tariff Act, 1985. During the period of dispute the appellant received the services of erection, commissioning or installation service from foreign company viz. M/s Daiichi Jitsugyo Co. Ltd., Japan for installation of imported Injection Molding machine within the factory of the appellant. The appellant had discharged service tax under reverse charge mechanism in terms of Section 66A of the Finance Act, 1994 on the amounts actually paid or remitted to the above foreign company toward installation charges. However, due to communication gap between the Accounts Depa....

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.... the Finance Act, 1994. He further submitted that service tax along with interest has already been paid by the appellant before issuance of show-cause notice. He also submitted that Section 73(3) of the Finance Act, in unambiguous terms states that when an assessee has paid service tax either on his own or on the basis of the officer s ascertainment and informs the officer of such payment, then the said Section does not give any power to such officer to issue a show-cause notice in respect of the tax so paid and such issuance of show-cause notice is sans force of law and accordingly, not sustainable and tenable. In support of this submission, he relied upon the following case laws : (i) CCE vs. Adecco Felxione Workforce Solutions Ltd. [20....