2019 (2) TMI 1614

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....e Officers of the Department, it came to knowledge that the appellants had not discharged service tax under Information Technology Software Services, Management or Business Consultancy Services as well as Manpower Recruitment or Supply Agency Services. It was also noticed that they had wrongly availed the Credit under Maintenance or Repair Services. 2.2 Show Cause Notice was issued for the period from June 2005 to March 2009 raising the above allegations. After due process of law, the Original Authority confirmed the demand along with interest and imposed penalties. Hence, this appeal. 3.1 On behalf of the appellant, Ld. Counsel Shri. Raghavan Ramabadran appeared and argued the matter. He furnished the details of the services, demands....

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....been proposed under reverse charge basis. Even if the appellant pays the service tax, he would be eligible for Credit of input services. The situation being entirely revenue neutral, the demand cannot sustain. He pointed out that the entire demand is hit by limitation. To support his argument, he relied upon the decision in the case of M/s. Siemens Ltd. Vs. Commissioner of G.S.T. & Central Excise, Puducherry - 2019 (2) T.M.I. 85 - CESTAT Chennai, particularly paragraph 5.6 of the said decision. 3.2.3 With regard to the issue in Sl. No. 4 of the above table, Ld. Counsel submitted that the demand is made under the category of Manpower Recruitment or Supply Agency Services. During the relevant period, there were two views as to the service ....

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....sent case would cover the decision as laid in the case of M/s. Future Focus Infotech India (P) Ltd. (supra). 5. Heard both sides. 6.1 With regard to the issues at Sl. Nos. 1 and 2 of the above table, Ld. Counsel for the appellant has submitted that the demand has been discharged by them much prior to the issuance of the Show Cause Notice. The prayer is only to waive the penalties imposed under the issues at Sl. Nos. 1 and 2. 6.2 As per Sub-Section 3 of Section 73, when the service tax amount along with interest is discharged prior to the issuance of Show Cause Notice, no penalties are required to be imposed. In fact, no Show Cause Notice even can be issued by the Department. The Hon'ble High Court of Karnataka in the case of C.C.E.....