2016 (11) TMI 1157

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....nt. [Order per: Sulekha Beevi, C.S.] The above appeal is filed by the appellant challenging the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The facts of the case are that the appellant had not taken service tax registration and were not discharging their service tax liability as per the agreement entered into by them with ICICI Bank Ltd. for the services rendered by ....

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...., the appellants are now before the Tribunal. 2 The Department noticed that appellant was not paying service tax though they were rendering BAS to ICICI Bank and HDFC Bank as per the agreements entered with these banks. A letter dt. 17/12/2007 was issued to appellants asking for information with regard to their liability to pay tax. Appellants got registered on 24/12/2007 and paid Rs. 10,40,024....

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....f fraud, suppression of facts or willful misrepresentation. As per Section 73(3) of the Finance Act, 1994, no show-cause notice is to be issued to the appellant when tax along with interest is discharged. The position is well settled by the decision of the Hon'ble Karnaaka High Court in the case of CCE&ST LTU, Bangalore Vs. Addecco Flexione Workforce Solutions Ltd. [2012(26) STR 3 (Kar.). The ....

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....aying tax with interest for delayed payment. It is high time, the authorities will change their attitude towards these tax payers, 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 noti....