2017 (11) TMI 1401

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..... is a clear mandate of law that if a assessee paid entire amount of service tax alongwith interest and 25% of service tax as penalty within 30 days of the issuance of the show cause notice the proceedings shall be concluded - As appellant has compiled with the provisions, therefore, proceedings against the appellant is not sustainable - appeal allowed - decided in favor of appellant. - ST/60564/20 .....

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..... 76 78 of the Finance Act 1994. Both the authorities below, appropriated the amount paid by the appellant and penalty under Section 76 78 were also imposed. Aggrieved from the said order, the appellant is before me. 3. Heard both sides and considered the submissions. 4. The short issue involved in the matter is that in a case where the assessee has paid entire amount of service tax along wi .....

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..... ppellant is not sustainable. It is very said state of affairs that despite the clear mandate of law both the authorities below confirmed the penalties on the appellant despite the decision of the Hon'ble High Court of Punjab and Haryana In the case of Pannu Property Dealers, Ludhiana dealers reported in 2011 (24) STR 173 (P H) wherein it Has been held that both the penalties under Secti .....

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