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TMI Blog2018 (10) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by the way of an authorized visit by the officials of the DGCEI to the premises of Gufic on 25.09.2013 which has resulted in the issuance of the said SCN on 21.10.2013. Hence the allegation of intention to evade payment of Service Tax on the part of the noticee does not stick. As such I do not find this to be a fit case for imposition of penalty under Section 78 of the FA, 1994, as the proviso to Section 73 (1) does not fit into the scheme of things'. There is no reason to interfere with the observations made by the learned Commissioner, which is supported by reasons - appeal dismissed - decided against Revenue. - Appeal No. ST/86440/2018 - A/87421/2018 - Dated:- 18-9-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) Shri M.P. Damle, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent had submitted that respondent had discharged entire Service Tax liability with interest for the period 2008 to 2012 and approached the Department under VCES Scheme, 2013. He submits that the learned Commissioner taking cognizance of the fact that the respondent had approached the VCES Scheme for the earlier period, adjudicated the liability for subsequent period for which show-cause notice was issued within normal period. Accordingly, imposed penalty under Section 76 of the Finance Act, 1994. It is his contention that there is no error in the findings of the learned Commissioner imposing penalty under Section 76 of the Finance Act, 1994. 4. I find that there is no dispute about the liability of Service Tax of ₹ 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the purview of Section 76 of Act and attract provisions of Section 78. 38.3 Proviso to Section 73 (1) is applicable only if there is willful suppression of facts with an intention to evade payment of duty/ tax. While for the period from October 2007 to December 2012 the noticee has availed VCES, for the period post VCES, i.e. January to March 2013, the noticee had paid the dues for the said period vide the challan dated 14.08.2013 i.e. before the issue of SCN. However, the ST3 for the relevant period i.e. January to March 2013, was filed only on 27 th of March 2015 i.e. well after the issue of SCN. Hence in this context, it can be said that for a particular period of time there loomed large a cloud of doubt as to the existence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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