2016 (12) TMI 1616

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..... entire amount of tax before issuance of the SCN voluntarily - there is no material available on record of fraud, collusion or willful misstatement etc. to evade payment of tax. Therefore, the imposition of penalty u/s 78 of the Act, 1994 is not justified. The imposition u/s 77 is proper for not making the application to the Superintendent. Appeal allowed - decided partly in favor of appella .....

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..... . of India Undertaking engaged in the business of planning, design, consultancy in the matter of mining. The respondent paid the entire amount of tax before issuance of the Show Cause Notice voluntarily. The respondent submitted before the Adjudicating Authority as under:- Ld. Senior Counsel, further submits that the Respondent vide Letter bearing C.No.IV(4)28/ST/IA/CMPDI/07/436 dated 01.02. .....

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..... y the Superintendent, Service Tax, Ranchi, on the basis of an Audit Objection and directed the Appellant to file clarification on the objections raised by the Audit Party. That after receipt of the aforesaid letter, the Appellant, interalia, filed the copy of the aforesaid challan TR-6 before the Service Tax Department. That a perusal of the aforesaid letter, it appears that the Departme .....

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