2018 (12) TMI 1536

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..... g out by the audit, they paid the service tax and interest was also paid subsequently - also, there is no suppression of fact on their part. To invoke penalty, there should be suppression of fact and mis-declaration etc. on the part of assessee, which does not exist in the fact of the present case - penalty set aside - demand of service tax and interest and payment thereof is maintained - appea .....

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..... ayment of Service Tax was pointed out by the audit and appellant admittedly paid the Service Tax, therefore, there is not malafide intention on their part. He also submits that penalties are imposed simultaneously under Section 76, 77 and 78 which are not sustainable in terms of Hon ble Gujarat High Court judgment in the case of Raval Trading Company Vs. CST 2016 (2) TMI 172 (Guj.). He prays f .....

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..... does not exist in the fact of the present case. Accordingly, the penalty imposed under Section 76, 77 and 78 are not sustainable in view of the Section 80. Accordingly, we set aside penalty imposed under Section 76, 77 and 78 by invoking Section 80 of Finance Act, 1944. The demand of service tax and interest and payment thereof is maintained. Accordingly, the appeal is partly allowed in the above .....

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