Levy of penalty u/s. 78 unsustained as duty liability with interest paid before issuance of notice

Alstom T&D India Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held that amount already paid towards the duty liability and interest before issuance of show cause notice. Notice issued only for levying penalty is untenable. Hence, levy of penalty u/s. 78 deleted. Facts- During an internal audit it was noticed that M/s. Areva group had deputed some of their employees to the appellant in India, for utilisation of their expertise and upon payment of a fee. This, according to the Revenue, fell within the purview of manpower supply agency service and ...