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TMI Blog2019 (1) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... this also is established by the fact that the same is appropriated in the Order-in-Original - In the SCN as well as the orders of the lower authorities, the Revenue has but for reiterating the wordings in the Sections itself, has not gone beyond that to put on record any reasons on the alleged malafides, fraud or suppression, etc. - penalty not warranted - appeal allowed - decided in favor of appellant. - Appeal No. ST/42246/2018 - FINAL ORDER No. 40115/2019 - Dated:- 16-1-2019 - Shri P. Dinesha, Member (Judicial) Shri A. Gopal Kanakaraj, CA for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER The dispute relates to the period 01.01.2013 to 30.09.2013. By this appeal the assessee is challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Hence, except delay in filing service tax electronically, no other contravention of any of the provisions of service tax, for which penal action under Section 78 of the Act ibid is unwarranted. Further, appellant voluntarily paid penalty in addition to tax, interest and late fee, which would establish its bonafide actions. He relies on various Tribunal rulings setting aside penalty under Section 78. He relies on the following case laws in support of his contentions: 1. 2017 (4)GSTL 57 (Tri.-Mum.) Raghuvir Motors Agencies PVt. Ltd. Vs. CCE ST, Aurangabad 2. 2018 (14) GSTL 281 (tri.-Del.) R.K. Refreshment Enterprises (P) Ltd. Vs. CCE, Raipur 3. Per contra, Ld. AR opposes the arguments put forth by the appellant. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issuance of show cause notice the assessee has got itself registered, paid the taxes along with applicable interest and this also is established by the fact that the same is appropriated in the Order-in-Original. In the SCN as well as the orders of the lower authorities, the Revenue has but for reiterating the wordings in the Sections itself, has not gone beyond that to put on record any reasons on the alleged malafides, fraud or suppression, etc. In the event, I am of the considered opinion that the impugned penalties cannot sustain for which reason, I set aside the impugned order confirming penalty. Consequently, the penalties are directed to be deleted and the appeal stands allowed. (Operative part of the Order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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