2019 (3) TMI 165

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....uperintendent(AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 10/09/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in providing services under the category of 'Maintenance or Repair se....

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.... Commissioner(Appeals) who rejected the same. 3. Heard both sides and perused records. 4. Learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the appellant has been regularly paying service tax and also filing ST3 returns in time. D....

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.... was issued on 29/06/2017. He further submitted that once the entire service tax along with interest has been paid before issue of show-cause notice, then the show-cause notice should not have been issued. For this submission, he relied upon the following decisions:- i. Adecco Flexione Workforce Solution Ltd. [2012(26) STR 3 (Kar.)] ii. CST Vs. Master Kleen [2012(25) STR 439 (Kar.)] iii. ....

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....enalty. The Tribunal, in its order in the case of Bhoruka Aluminium Ltd. (supra) in para 7, has observed as under:- 7.After considering the submissions by both the parties and perusal of the provisions of Sections 73, 76 and 78 of the Finance Act, 1994 and the judgments relied upon by the appellant cited supra, I find that Section 73(3) is very clear as it says that if tax is paid along with in....