9911796707
TMI Blog2019 (2) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... allans attached and he has also paid the interest of ₹ 33,437/- voluntarily computed and also paid the late filing fee of ₹ 52,100/- towards service tax returns - the entire amount was paid before issuance of the show-cause notice and the Department has failed to bring any evidence on record to show that there was suppression on the part of the appellant to evade the payment of service tax. Penalty not sustainable - appeal allowed - decided in favor of appellant. - ST/21464/2018-SM - Final Order No. 20193/2019 - Dated:- 21-2-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri Shyam Narayan, CA For the Appellant Shri Madhupsharan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/-. On these allegations, a show-cause notice dt. 06/10/2015 was issued for the period April 2013 to March 2015 along with interest and penalties. After following due process, the Assistant Commissioner confirmed the demand of service tax along with interest and penalties. He also imposed penalty of ₹ 10,000/- under Section 77(1) of the Finance Act for non-registration. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) and the Commissioner(Appeals) allowed cum-tax benefit on the total commission of ₹ 52,52,306/- during 2013-14 and 2014-15 and redetermined and confirmed service tax liability of ₹ 5,83,590/- along with interest and also imposed penalty under Section 78. 3. Heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as given the cum-tax benefit and confirmed the tax liability to ₹ 5,83,590/- which is also wrong in quantification and the actual liability comes to ₹ 5,77,773/- and the appellant has already paid ₹ 6,15,926/- as per the various challans attached and he has also paid the interest of ₹ 33,437/- voluntarily computed and also paid the late filing fee of ₹ 52,100/- towards service tax returns. I also find that the entire amount was paid before issuance of the show-cause notice and the Department has failed to bring any evidence on record to show that there was suppression on the part of the appellant to evade the payment of service tax. In view of this, I am of the considered view that the imposition of penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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