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TMI Blog2017 (5) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... which is much before the issuance of the SCN. Therefore, the penalties imposed u/s 78 is unwarranted - penalties set aside - demand of tax and interest upheld - appeal allowed - decided partly in favor of assessee. - ST/2311/2011 - A/30457/2017 - Dated:- 22-3-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Written Submissions for Appellant. Sh. M. Chandra Bose, Joint Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended period and proposing to recover the service tax along with interest and also proposing to impose penalties. After due process of law, the adjudicating authority confirmed the demand of ₹ 6,75,788/- and interest thereon and imposed equal amount of penalty under Section 78 of the Finance Act, 1994. The amounts already paid by the appellant towards the demand and interest, were appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the plea put forward by the appellant that they were not aware of the law requiring payment of service tax under GTA services cannot be accepted. It is also argued by the Ld. AR, that appellants are guilty of suppression of facts since they have not taken registration and did not file returns. 5. I have considered the submissions and also perused the records. It is brought out from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the amount along with interest was paid before the show cause notice, the penalty imposed under Section 78 of the Finance Act 1994 is unwarranted. The same is set aside. The impugned order is modified to the extend of setting aside the penalties imposed. The appeal is partly allowed in above terms with consequential reliefs, if any. (Order dictated pronounced in open court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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