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TMI Blog2018 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. Penalty is not imposable in this case as the dispute involves interpretation of provisions of law and in view of the various decisions of the Tribunal, Hon’ble High Courts and Hon’ble Supreme Court, this part of the order is sustained. Since the respondent assessee has neither filed any cross objection against the grounds of appeal nor have appeared before the tribunal, it would be appropriate to remand the matter to the adjudicating authority to consider the grounds of appeal filed by the Revenue and to pass the order in accordance with law - appeal is allowed by way of remand. - ST/35/2008 - FO/76393/2018 - Dated:- 15-5-2018 - SHRI P.K.CHOUDHARY, Member (Judicial) and SHRI Bijay Kumar, Member (Technical) Shri H.S.Abe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirm the demand of Service Tax of ₹ 8114904.00 and Education Cess of ₹ 162299.00 total being ₹ 82,77,203.00 (Rupees Eighty Two lakhs Seventy Seven thousand Two Hundred Three) only under Section 73 of the Finance Act 1994. (ii) I also order for recovery of interest on the said amount of ₹ 82,77,203.00 (Rupees Eighty Two lakhs Seventy Seven thousand Two Hundred Three) only, at appropriate rate, for the period from the due date of payment to the actual date of payment, under Section 75 of the Finance Act, 1994. (iii) I refrain from imposing any penalty on M/s National Mining Co. Ltd as the case is a bona fide legal dispute involving interpretation of provisions of law and as also they have paid the Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired tax Challan. Copies of Returns are enclosed herewith for your kind perusal and consideration. 9) Assuming but not admitting that the liability for payment service tax can be attracted in the instant case, then also we cannot be made liable to pay the penalty in as much as we have not acted deliberately or in defiance of law and since there is no deliberate or contumacious or dishonest or willful intention on our part. Moreover the question of its applicability is still in doubt. Hence, the attraction of penal provisions may not be desirable in the instant case. Therefore, your Honour may be pleased to desist from imposing any penalty as proposed by you. 5. We also observe that the show cause notice was issued for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge of service tax on the amount of ₹ 42,69,063/- kept as security deposit which was deducted from the gross bill from time to time. 7. In the facts and circumstances of the case, it is our considered view that penalty is not imposable in this case as the dispute involves interpretation of provisions of law and in view of the various decisions of the Tribunal, Hon ble High Courts and Hon ble Supreme Court, this part of the order is sustained. 8. In our considered view, since the respondent assessee has neither filed any cross objection against the grounds of appeal nor have appeared before the tribunal, it would be appropriate to remand the matter to the adjudicating authority to consider the grounds of appeal filed by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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