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TMI Blog2019 (5) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ns being challan Nos. 01210 to 01217, 01221, 01223, 01295 to 01298, 01290, 01291, 01293, 01280, 01281, 01286, 01323 to 01326 all dated 28.09.2017. The appellant is entitled to benefit of 25% penalty, under the overall facts and circumstances and also the fact that the appellant have admitted tax liability at the time of personal hearing before the adjudicating authority. This appeal is allowed in part and penalty under Section 78 is reduced to 25% of the adjudicated tax dues. - Service Tax Appeal No. 52525 of 2018-SM - FINAL ORDER NO. 50588/2019 - Dated:- 29-4-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. J. M. Sharma, Consultant for the appellant Ms. Tamanna Alam, Authorised Representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73069 02/2013 5885972 727506 229383 498123 03/2013 11526646 1424693 727652 697041 04/2013 2087128 257969 39671 218298 05/2013 6452267 797500 539485 258015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peared to Revenue, the appellant have deliberately short paid the service tax. Had the audit not detected the case of short payment of service tax, the same would have never been paid. Thus, there is wilful suppression of facts and contravention of legal provisions and as such show cause notice dated 16.09.2016 was issued invoking the extended period of limitation for the payment relating to the period January, 2013 to September, 2013. Accordingly, the appellant was required to show cause as to why not the service tax short paid, be demanded with interest and penalty was proposed under Section 77, 78 and Section 70 read with Rule 7C of Service Tax Rules. 4. The appellant did not file any reply to the show cause notice. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the Revenue, relied on the impugned order. 7. Having considered the rival contentions and on perusal of record, I find that there is admitted failure on the part of the appellant in paying the taxes properly. Further, appellant also failed to pay service tax with interest prior to issue of show cause notice. However, I find that subsequent to passing of the order-in-original on 27.09.2017 appellant have deposited the adjudicated dues by several challans being challan Nos. 01210 to 01217, 01221, 01223, 01295 to 01298, 01290, 01291, 01293, 01280, 01281, 01286, 01323 to 01326 all dated 28.09.2017. Accordingly, I hold that the appellant is entitled to benefit of 25% penalty, under the overall facts and circumstances and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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