9911796707
TMI Blog2017 (6) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... selves with the Service Tax Department way back in 1998, however, the Appellant failed to pay the Service Tax even though the value of service rendered has been collected during the relevant period. Therefore, the penalty u/s 78 of the FA, 1994 equal to the Service Tax evaded i.e. 11,16,373/- has been rightly been confirmed by the learned Commissioner in the adjudicating order - the Appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax to the tune of ₹ 11,16,373. A Show Cause Notice was issued to them on 21.04.2008 for recovery of the said Service Tax short paid along with interest and proposal for penalty under Section 76, 77 and 78 of Finance Act, 1994. On adjudication, the demand was confirmed and penalty of ₹ 4,77,000/- was imposed under Section 78 of Finance Act, 1994 with option to pay 25% of the said pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under Section 76 as well as Section 78 of Finance Act, 1994. Aggrieved by the said order, the Assessee filed the present appeal No.ST/440/2011. 4. The learned Advocate Shri Dhaval Shah for the Appellant submits that simultaneous penalty under Section 76 as well as 78 of Finance Act, 1994 as confirmed by the Commissioner is bad in law in view of the judgment of Hon'ble Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .15.04.2008, that even though they obtained Service Tax registration way back on 31.12.1998, but they had not paid any Service Tax during the said period. Therefore, imposition of penalty under Section 78 of Finance Act, 1994 by the authorities below is justified. 6. Heard both sides and perused the case records. 7. I find that in view of the settled position of law by the Hon'ble Gujarat Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
