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TMI Blog2018 (9) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... red in the Service Tax return - Since, appellant have filed revised return on 08.05.2007 that is within the period described under Rule 7B, it supersedes the original return filed by them. In these circumstances, no Cognizance needs to be taken of the first return filed by the appellant wherein, the Cenvat Credit was availed and utilised - appeal of M/s. Amardeep Construction is allowed. Penalty u/s 78 of FA - Held that:- Since, demand and duty does not survive, the imposition of penalty cannot also survive - penalty set aside. Appeal allowed - decided in favor of assessee. - Appeal No. ST/126,247/2010-DB - Final Order No. A / 11859-11860 /2018 - Dated:- 6-9-2018 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) And HON BLE MR. RAJU, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, as against the Show Cause Notice and order in original, which has confirmed the demand for the entire period covered in the Service return i.e. October 2006 to March 2007. He argued that the entire thing was a clerical mistake and as soon as it was pointed out they filed the revised return under Rule 7B of the Service Tax Rule, 1994. This Rule is specifically made to take care of such contingency. He also relied on the decision of Tribunal in the case M/s. B.G.SHIRKE CONSTRUCTION TECHNOLOGY PVT. LTD.-2008 TIOL-1798-CESTAT-MUM and the decision of Tribunal in the case of M/s. AMOLA HOLDINGS PVT. LTD :- 2009-TIOL 1000-CESTAT-AHM. 3. Ld. AR realise on the impugned order. He argued that the M/s. Amardeep Construction not only availed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gross amount of currency exchanged for an amount of rupees exceeding rupees 100,000 and up to rupees 10,00,000; and (c) rupees 14[660 and 15 [0.012] per cent.] of the gross amount of currency exchanged for an amount of rupees exceeding 10,00,000, subject to maximum amount of rupees 16[6000]: Provided that the person providing the service shall exercise such option for a financial year and such option shall not be withdrawn during the remaining part of that financial year. 5. It is apparent that this Rule is designed to take care of such contingencies, the fact that the appellant were not availing Cenvat Credit is clear from the fact that no credit was availed in five month out of six covered in the Service Tax return. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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