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TMI Blog2018 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on 14.2.2011 whereas the SCN has been issued on 4.10.2011. Sub-section (3) to Section 73 provides that when the assessee pays the entire service tax liability on its own volition or on being pointed out by the department, no SCN is to be served on the assessee - penalty unjustified - appeal allowed - decided in favor of appellant. - ST/40149/2017 - 42456/2017 - Dated:- 27-10-2017 - Ms. Sul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y confirmed the demand, interest and imposed penalty under Section 76 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) upheld the same. Hence appellants are now before the Tribunal. 2. On behalf of appellant, Ld. Advocate Shri V. Sreenivasan submitted that appellant had not evaded payment of service tax but had only belated the payment due to financial hardships. Immediately on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. Thus, it is argued that the penalty imposed under Section 76 is unwarranted and pleaded that the same may be set aside. 3. Against this, ld. A.R Shri S. Govindarajan reiterated the findings in the impugned order. He submitted that appellant has collected service tax and not paid to the Government. Further, the SCN is issued under sub-section (1) of Section 73 which is sufficient for invokin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice is to be served on the assessee. This indeed is intended to reduce the litigations so that public money is not wasted in the litigations by Revenue as well as assessee is not drawn up in the cumbersome process of litigation, which is the intention of the Act. On such score, I am of the view that penalty imposed is unjustified. Impugned order to the extent of imposing penalty under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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