9911796707
TMI Blog2019 (9) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of appellant. - S.T. Appeal No. 78622 of 2018 - FO/A/75729/2019 - Dated:- 11-6-2019 - HON BLE SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri Rajeev Kr. Agarwal, C.A. for the Appellant (s) Shri A.K. Biswas, A.R. for the Respondent(s) ORDER PER SHRI P.K.CHOUDHARY The instant appeal has been filed by M/s. Dankuni Coal Complex, which is a unit of South Eastern Coalfields Ltd., and a 100% subsidiary of Coal India Ltd. The facts of the case in brief are that the appellant operates a coal carbonization plant at Dankuni, West Bengal. It availed services from Goods Transport Agencies (GTA) during the period 2007-2008 to 2011-12 for which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id observations, he restricted the imposition of penalty to ₹ 11,000/- under Section 77(1)(a) of the Act. 2. Being aggrieved by the imposition of lower penalty, the Revenue filed an appeal before the Ld. Commissioner (Appeals), Kolkata. The assessee also filed a Cross Objection praying for the waiver of penalty. The Ld. Commissioner (Appeals) vide Order-in-Appeal dated 20.04.2018, allowed the appeal of the Department wherein the penalty amount was revised to ₹ 3,15,400/- under section 77 of the Act. He also revised the penalty amounting to ₹ 49,305/- as against ₹ 30,930/- under section 78 of the Act. Cross objection filed by the assessee was not considered while passing the appeal order. Being aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable cause is established by the assessee. He relied on the decision of CCE Mangalore vs. Sky Pak Services Specialist Ltd 2011 (274) ELT 171 (Kar), wherein the Hon ble High Court of Karnataka has observed that in view of the language employed in Section 80 of the Act, the payment of penalty is automatically unsustainable if sufficient cause for such default is established. He stated that the assessee has never disputed the service tax liability under GTA services and on being pointed out by the department they immediately obtained service tax registration and also paid service tax liability with interest and no amount of tax is due. He also submitted that the Ld. Commissioner (Appeals) has passed the impugned order without considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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