9911796707
TMI Blog2017 (1) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... f a fact of data. It is possible that there may be some exemption available to the appellant on account of which some part of the duty paid may not be available as credit. I find no such data has been submitted to establish it was a revenue neutral situation. However, looking at the facts of the case, I am inclined to invoke Section 80 and waive the penalty imposed under Section 78 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2009 in respect of such services i.e. 12.36% as against 10.3% paid by the appellant. Immediately on pointing out these lapses, short payment of service tax was paid by the appellant. A show-cause notice was issued on 16.05.2012 invoking extended period. The show-cause notice was adjudicated and the demand of differential duty was confirmed. The duty and interest already paid by the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enged by the Revenue. It was argued that in the circumstances of Revenue neutral situation and therefore there cannot be any intention to evade duty. In such circumstances extended period cannot be invoked. They also relied on the decision of the Tribunal in the case of Jet Airways (I) Ltd. 2016 (44) STR 465 (Tri. Mumbai). I find substantial forces in the argument of the appellant and hold tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
