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TMI Blog2018 (9) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs only for appropriating the amount already paid by the appellant and for imposition of penalties, such action on the part of the authorities below cannot be sustained for judicial scrutiny. Penalties set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/85722/2018 - A/87230/2018 - Dated:- 13-7-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri Mehul Jivani, C.A. for appellant Shri Vivek Swivedi, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 8.11.2017 passed by the Commissioner (Appeals), Central Excise, Nagpur. 2. Brief facts of the case are that the appellant is a State Cricket Association, duly affiliated with the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of show-cause notice, the benefit of sub-section (3) of Section 73 of the Act should be available, for non-issuance of show-cause notice, especially for imposition of penalties. With regard to invocation of provision of Section 78 for imposition of penalties for non-payment of service tax on renting of immovable property, the learned Consultant has relied upon to the decision of this Tribunal in the case of appellant itself, reported in 2015 (38) STR 99 (Tri.Mum), wherein penalties levied by the department were set aside. It is his further submission that since the appellant had not indulged into any activity of fraud, collusion, mis-statement or willful suppression of any facts from the department, the appellant should be eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e details of records maintained by the appellant, the department had detected non-payment of service tax by the appellant and immediately thereafter, the appellant had deposited the entire amount of service tax along with interest before issuance of show-cause notice. Further on perusal of both the adjudication as well as the impugned order, I find that the authorities below have not specifically made the issue regarding involvement of the appellant in the activities of fraud, suppression etc, with intention to defraud the Government revenue. Thus, under the circumstances of the case, I am of the view that the benefit of Section (3) of Section 73 of the Act should be extendable to the appellant for closure of subsequent proceedings, upon pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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