2017 (12) TMI 714

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....tivities of consulting engineering services, erection, commissioning and installation services, management maintenance or repair services, BAS, IPR, BSS, ITSS and transportation of goods by road. They are availing Cenvat credit of service tax paid on various services. 3. During the course of Audit for the period July and August 2008, it was noticed that the appellant had short paid the service tax of Rs. 2,21,528/- on their output services. On being pointed out by the Audit, the appellant agreed to the observation and paid tax short paid of Rs. 2,21,528/- along with the interest of on Rs. 1,46,814/- on 06.02.2013. On 16.07.2013, a show cause notice was issued to the appellant proposing recovery and appropriation of tax and interest, alon....

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....ted in terms of section 73(3) of Finance Act, 1994. She relied upon the decisions in the appellant's own case wherein the penalty was dropped under section 73(3) of the Act in the matter of ABB Ltd. Order-in-Original No.147/2015-ST dated 29.12.2015 and Order-in-Original No.146/2015 CE dated 29.12.2015. For this she also relied upon the decision of the Hon'ble Karnataka High Court in the case of CST, LTU Vs. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) STR 3 (Kar) and Central Warehousing Corporation Vs. CST - 2013-TIOL-755-CESTAT-AHM. She further submitted that the extended period of limitation cannot be invoked as there was no suppression of facts and for this she relied upon the decision in the case of Continental Jt. Ventu....