9911796707
TMI Blog2018 (12) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 11,465/- alongwith applicable interest and 25% of the penalty imposed under Section 78, which has been appropriated in the adjudication order - appeal allowed - decided in favor of appellant. - Appeal No. ST/75127/2018 - FO/76518/2018 - Dated:- 13-8-2018 - Shri P.K. Choudhary, Member (Judicial) Shri Sushil Goyal, CA for the Appellant (s) Shri A.K. Biswas, Suptd.(AR) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3 Returns for the material period, imposed penalty of ₹ 2,75,000/- for contravention of provisions contained in Section 69 of the Finance Act in two parts (i) ₹ 1000/- imposed upto the period 09.05.2008 and (ii) ₹ 2,74,000/- for the period from 10.05.2008 to 08.02.2012 @200/- per day in terms of sub-Section 1(a) of Section 77 of the Finance Act, 1994. The assessee preferred appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax amount is imposable and it is never the intention of the Statute to impose unlimited penalties on the assessee. Ld. Consultant further argued that the appellant assessee was under the bonafide belief that being a small scale service provider the threshold limit of ₹ 8,00,000/- was available to them and accordingly there was no liability for complying with the provisions of the Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory provisions wherein the maximum penalty imposable under Section 77 upto 09.05.2008 was not exceeding ₹ 1000/-. Accordingly he imposed a penalty of ₹ 1000/- and for the subsequent period i.e. w.e.f. 10.05.2008, upto the date of non-obtaining of ST-3 Return, i.e. 08.02.2012, @200 per day for 1370 days have been calculated which amounts to ₹ 2,74,000/-, has been imposed. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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