9911796707
TMI Blog2016 (11) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... he statutory obligations and has paid the entire tax along with the interest and thereafter discharging his obligations as a taxpayer, in view of the provisions of Section 73 (4A) the proceeding should be deemed to have been concluded - penalty set aside - appeal allowed - decided in favor of appellant. - S.T.Appeal No.75461/14 - FO/A/76458/2016 - Dated:- 15-11-2016 - Shri P.K. Choudhary, Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.12.2013, demand for service tax of ₹ 9,34,692/- was confirmed along with applicable interest and equal amount of penalty was imposed under Section 78 of the Finance Act, 1994 with an option to pay 25% of the penalty imposed if the entire amount demanded along with interest and penalty is paid within 30 days of communication of the Order-in-Original. 3. The ld. Consultant appearing on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or setting aside the penalty imposed under Section 78 of the Finance Act, 1994 keeping in view the overall conduct of the appellant. 4. Heard Shri S.S. Chattopadhyay, Supdt., the ld. A.R., who reiterates the impugned order. 5. Heard both sides and perused the appeal records. 6. I find that originally the SCN was issued demanding for a service tax of ₹ 90,51,417/- whereas the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.2,75,000/- 20.02.2014 ,, Rs.1,87,877/- 7. I find that when the assessee is not disputing his liability for discharging the statutory obligations and has paid the entire tax along with the interest and thereafter discharging his obligations as a taxpayer, in view of the provisions of Section 73 (4A) the proceeding should be dee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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