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TMI Blog2019 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... he eligibility under this exemption notification and decide the matter afresh after following principles of natural justice. Appeal allowed by way of remand. - Appeal No. ST/30735/2018 - A/30412/2019 - Dated:- 12-3-2019 - Mr. P. Venkata Subba Rao, Member (Technical) Ms Shanthi Chandra, Advocate for the Appellant. Shri Pavan Kumar, AR for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of ₹ 1,62,860/- paid by them and imposes penalties under Section 77 and 78 of the Finance Act, 1994. After following due process, the original authority confirmed the demand with interest and imposed a penalty of ₹ 6,80,484/- under Section 78 and also imposed a penalty of ₹ 10,000/- upon the appellants under Section 77(2). Aggrieved, appellant filed an appeal before the Firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt a show cause notice was nevertheless issued and the demands along with interest were confirmed and penalties were imposed. He would argue that the appellate authority has wrongly concluded that penalty is imposable on them despite they having paid the service tax even before the issuance of show cause notice. He would further submit that being a partnership firm they were actually liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riting who, on receipt of such information shall not serve any notice under sub-section(1) in respect of the amount so paid. To conclude, he would argue that there was first of all an error in the calculation of service tax because in terms of Notification No.30/2012- ST dated 20.06.2012 they are entitled to tax abatement of 50% during the period and the net financial liability for this financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification no. 30/2012-ST dated 20.06.2012, I think this is a fit case to be remanded back to the original authority to examine the eligibility under this exemption notification and decide the matter afresh after following principles of natural justice. 5. The appeal is allowed by way of remand to the original authority. (Operative part of this order was pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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