2019 (3) TMI 1384

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....ellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that appellants are engaged in the manufacture of Sleeved Plug Valves, Butterfly Valves and Actuators. They are registered under the category of Goods Transport Agency (GTA) Services and Repair and Maintenance Services. 2.1 On scrutiny of accounts for the month of February 2009, it was pointed out that they ha....

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....t along with interest, the amounts already paid were appropriated. However, the Original Authority imposed penalty under Section 76 only without imposing penalty under Section 78 of the Finance Act, 1994. Against this Order, the assessee as well as the Department filed appeals before the Commissioner (Appeals). The Commissioner (Appeals) vide Order dated 19.05.2011 disposed the Department appeal, ....

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....es. The appellant had discharged the service tax along with interest much before the issuance of the Show Cause Notice; that as per Sub-Section 3 of Section 73 of the Finance Act, 1994, the authorities below ought not to have imposed any penalty. She relied on the decision in the case of C.C.E. & S.T., LTU, Bangalore Vs. M/s. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) S.T.R 3 (Kar.). ....