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TMI Blog2018 (9) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... need to issue any SCN in terms of Section 73(3) of Finance Act, 1994 - Consequently, no penalty was imposable - demand with interest upheld - appeal allowed in part. - Appeal No.ST/191/2009-DB - A/11669/2018 - Dated:- 7-8-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: S.J. Vyas (Advocate) For Respondent: Mr. Govind Jha (AR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the course of scrutiny of the documents furnished by the appellants, it was observed that the appellants were engaged in selling of old and used cars for which they received the commission and also arranged finance to their clients who intend to purchase old and used cars from the appellants through banking/financial institutions who gave them commission. It further observed that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest at prescribed rate under Section 75 of the Finance Act, 1994 and imposed various penalties under erstwhile Section 75A. Section 76, Section 77, Section 78 of the Finance Act, 1994. Being aggrieved by the order in original the appellant filed appeal before the Commissioner (Appeals), who vide the impugned order upheld the order of the Assistant Commissioner and rejected the appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sides and perused the records. We find that there is no dispute regarding the levy of service tax as the appellant have admittedly paid the same along with interest. The only issue to be decided is imposition of penalties under Section 76 and 78. From the facts we find that the appellant even before initiation of the investigation already paid major amount of 1.71 Lakhs remaining amount along w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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