2017 (2) TMI 843

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t had acted in a mala fide manner is not discharging the Service Tax on the amount received for recovery of dues - appeal rejected - decided against Revenue. - ST/827/12-MUM - A/85469/17/STB - Dated:- 28-12-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri A B Kulgod, Assistant Commissioner (AR), for Appellant Shri C S Biradar, Advocate, for Res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the entire Service Tax liability with interest. Revenue issued a show-cause notice for appropriation of such amount and for imposition of penalty. After following due process of law adjudicating authority confirmed the demands raised with interest, appropriated the amount paid and imposed penalties under Section 77 and 78 of the Finance Act, 1994. Respondent preferred an appeal against the penalt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sions of Section 73(3) of Finance Act is not applicable in this case as there was suppression of the value of services and was detected by authorities. 5. We have considered the submissions. In our view the appeal of Revenue needs to be rejected for more than one reason:- 5.1 Firstly we find that the amount which Revenue views as taxable, undisputedly is an amount received as consideration f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X