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TMI Blog2019 (5) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S. SWAMINATHAN ASSOCIATES VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE, COIMBATORE COMMISSIONERATE [ 2019 (1) TMI 1430 - CESTAT CHENNAI] wherein the Tribunal relies on the Hon ble Supreme Court Judgment in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] . In that case it was held that the service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. We find that the issue is covered by the judgments of Swaminathan Associates (Supra) wherein the Tribunal relies on the Hon'ble Supreme Court Judgment in the case of Intercontinental Consultants & Technocrats Pvt. Ltd 2018 (10) GSTL 401 (SC). In that case it was held that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court and therefore no suppression, fraud, etc., could be attributed to the assessee. Hence, the penalties imposed cannot be sustained for which reason we set aside the same. 7. The appeal is partly allowed on the above terms." 5. Considering the ratio of above judgment in the case of Swaminathan Associates (Supra), we set aside the impugned order and allow the appeal. (Dictated & pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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