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TMI Blog2015 (11) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble CESTAT is right in setting aside the penalties imposed under Sections 78, 76 and 77 of the Finance Act, 1994 by the Commissioner in exercise of powers u/s 84 of the Act, especially when suppression of the facts with intent to evade service tax stands proved against the respondents and when the Hon'ble CESTAT has not refuted the intention to evade payment of service tax or discussed any evidence to the contrary in the impugned final order ? 2. Whether the Hon'ble CESTAT is right n setting aside the penalties by holding that M/s. Kannappa Corporation, Trichy, were not required to pay service tax when it has been admitted by the assessee that they had rendered the cargo handling services and were liable for paying service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee had registered for the payment of service tax under the category of Storage and Warehousing only. It was also found on verification of records that the assessee had not paid service tax on the service charges collected from M/s. Oswal Chemicals and Fertilizers Ltd. towards handling of the fertilizer manufactured and cleared by them during the years 2003-2004 and 2004-2005. After due process of law, the Order in Original No:04/2007-Service Tax dated 29.03.2007 came to be passed demanding a sum of Rs. 1,49,170/- (service tax of Rs. 1,48,513/- + Ed. Cess of Rs. 657/-) under Section 73 (2) of Chapter V of Finance Act, 1994. The Original Authority also appropriated the service tax amount of Rs. 1,47,816/- already paid by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals in the Tribunal shall not be filed where the duty involved or the total revenue including fine and penalty is Rs. 1 Lakh and below. Similarly, in the case of High Courts, appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is Rs. 2 Lakhs and below. While deciding the thresholds mentioned above the duty involved shall be the decisive element. For example, in a case involving duty of Rs. 1 Lakh with mandatory penalty of Rs. 1 Lakh besides any other penalty imposed under the relevant provisions of Law, no appeal shall henceforth be filed in the Tribunal as the duty involved is within the monetary limit of Rs. 1 Lakh. Similarly, if the duty involved in a case is Rs. 2 Lakhs with equal m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation Policy is to reduce Government litigation so that the Government ceases to be a compulsive litigant. The purpose underlying this Policy is to ensure that valuable time of the Courts is spent in resolving pending cases and in bringing down the average pendency time in the Courts and to achieve this, the Government should become an 'efficient' and 'responsible' litigant. With the above object in mind, the National Litigation Policy was formulated and issued. This Court is also conscious of the fact that the appeal has been filed well before the issuance of the National Litigation Policy. However, the said aspect does not preclude the Court from giving retrospective effect to the Policy, in certain circumstances, keepin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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