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2018 (6) TMI 1359
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....r. J. Harish, Dy. Commissioner(AR) For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt. 14/08/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in the activity of servicing o....
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.... the impugned order is not sustainable in law as the same is contrary to the binding judicial precedents from the Tribunal and the High Court. He further submitted that the appellant had already paid the service tax under Authorised Service Station service and Business Auxiliary Service along with interest before issuance of the show-cause notice. He further referred to Section 73(3) read with Exp....
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....sal of records and the various decisions relied upon by the appellant, we find that in the present case, the appellant has paid the service tax along with interest much before the issue of show-cause notice and therefore the case is covered under Section 73(3) read with Explanation 2 of the Finance Act, 1994. Further Hon'ble Karnataka High Court in the case of Adecco Flexione Workforce Solutio....