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TMI Blog2016 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant by the Commissioner (Appeals). The appellant have already deposited penalty of ₹ 10,000/- imposed on the director and not appealed further. It is an admitted fact that the documents required were ultimately filed at the time of personal hearing of the show cause notice - taking a liberal view, penalty set aside. - Decided in favor of appellant. - ST Appeal No. 50253/15 - - - Dated:- 27-10-2015 - Anil Choudhary, Member (J) For the Appellant : Shri Dharmendra Srivastava, CA For the Respondent : Shri Vikram Kaushik, AC (DR) ORDER Per Anil Choudhary The Appellant, M/s Drooly's Catering Pvt. Ltd., is in Appeal against Order-in-Appeal No. 143-ST/LKO/2014 dated 18.09.2014 passed by Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 77 (1) (c) (ii) and also liable for imposition of penalty under section 77 (1) (c) (iii) and accordingly show cause notice dated 5/6/12 was issued requiring to show cause on the appellant company and its Director as to why not penalty be imposed for non-compliance under section 77 (1) (c) (ii) (iii). 3. The appellant appeared and contested the show cause notice mentioning therein that they have already deposited penalty of ₹ 6,010/- in response to para-1 of audit note and also undertook to deposit service tax of ₹ 16,735/- with interest under protest in view of similar SCN issued by additional Commissioner in the previous years. Further the appellant also submitted the photo copy of bill number V455 dated 14/6/2010 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me in the course of personal hearing which is evident from the order in original. Thus the request was vague which could not be understood by the appellant and no penalty is exigible, more so in view of the compliance accepted at the time of personal hearing of the show cause notice. The ld. Counsel further draws my attention that the stand of the appellant that they're entitled to pay service tax on the 20% of the gross receipt being the service element under notification number 12/2003-ST, have been upheld by ld. Commissioner (Appealsa) in appeal number 228-ST/LKO/2014 dated 03/11/14, wherein in the appellant's appeal, it is held that as the appellant maintains proper records of purchase of material's et cetera utilised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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