Notice not to be issued as service tax along with interest paid on being pointed out

Servocraft HR Solutions Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held that Show Cause Notice ought not to be issued when the assessee has paid Service Tax along with interest on being pointed out. Accordingly, penalty imposed under section 77 and section 78 of the Finance Act, 1994 unwarranted. Facts- The appellants are registered with the Service Tax Department under ‘Manpower Recruitment or Supply Agency Service’. During the course of audit of accounts of the appellant, it was noticed by the Department that though the appellant had...