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TMI Blog2016 (1) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of penalty paid by the appellant as sufficient compliance to Section 78 of the Finance Act, 1994, the appeal is disposed of. - Appeal No. ST/86217/2015 - - - Dated:- 29-10-2015 - M V Ravindran, Member (J) For the Appellant : Shri Mayur Shroff, Adv For the Respondent : Ms P V Sekhar, Dy. Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No: PUN-EXCUS-001-APP-245-14-15 dated 19/03/2015 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Heard both the sides and perused the records. The issue involved in this case is regarding setting aside of penalties imposed by the adjudicating authority and upheld by the first appellate authority. 3. The relevant fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a bona fide belief that they would succeed in the Writ Petition challenging the vires of the said provisions. In any case, they have paid 25% of the amount of service tax as penalty in accordance with the provisions of Section 78, more, more specifically 4 th proviso of Section 78(1) of the Finance Act, 1994, as the appellant has paid 25% of the amount as penalty on 05/03/2014, which is within 90 days of receipt of the order-in-original. On a specific query from the bench, the learned counsel submits that he is not contesting the grounds of appeal relating to cum-tax benefit to be extended to the appellant. 5. On other hand, learned Departmental Representative would submit that appellant was aware that service tax liability has to be dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case as the appellant has discharged 25% of the amount of service tax on 05/03/2014, while they received the order-in-original on 28/01/2014. Section 78 of the Finance Act, 1994, during the relevant period is reproduced. 78. Penalty for suppressing value of taxable service:- (1) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of - (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refund, as de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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