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TMI Blog2019 (9) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... mand of ₹ 11,36,600/- and clearly, there is no discussion on why the other payments were not considered and nor do we see any justifiable reasons for doing so. There are no doubts with regard to the conduct of the appellant entertained by the Adjudicating Authority except a bald allegation of suppressed the facts which is not sufficient - So also, mere non-filing of ST-3 return is insufficient to bring home the guilt under Section 78 since that default is dealt with separately by a different provision. Penalties set aside - appeal allowed. - Service Tax Appeal No. 40120 of 2013 - FINAL ORDER NO. 41135 / 2019 - Dated:- 26-9-2019 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) AND MR. P. DINESHA, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Appellant s own case vide Final Order No.40593/2019, dated 25.03.2019 CESTAT Chennai; b. K. Gopalakrishnan Vs. C.C.E., Chennai - 2017 (7) G.S.T.L. 292 (Mad.); c. Collector of Central Excise Vs. H.M.M. Ltd. - 1995 (76) E.L.T.497 (S.C.); d. Sri Kalki Enterprises Vs. Commr. of GST C.Ex., Chennai vide Final Order Nos. 42768 42769/2018 dated 23.10.2018 CESTAT CHENNAI; 4. Per Contra, the Ld. Authorized Representative for the Revenue supported the findings of the lower authorities. He placed reliance on the following decisions:- a. Indsur Global Ltd. Vs. Addl. Commr. - 2016 (44) S.T.R. J59 (S.C.); b. Indsur Global Ltd., Vs. Addl. Commr. of S.Tax, Vadodara - 2015 (38) S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 : SECTION [78. Penalty for failure to pay service tax for reasons of fraud, etc . - (1) Where any service tax has not been levied or paid, or has been short-levied or short-paid, or erroneously refunded, by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax , the person who has been served notice under the proviso to sub-section (1) of section 73 shall, in addition to the service tax and interest specified in the notice, be also liable to pay a penalty which shall be equal to hundred per cent. of the amount of such service tax : ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be concluded; (Emphasis supplied) 8.2 What is clear from the above is that even the statute gives a cushion of thirty days time after the Show Cause Notice as sufficient compliance to escape the rigours of Section 78 by pegging the penalty at 15 per cent. It is the case of the appellant that the entire tax (excess, in fact) and interest was paid by 31.03.2011 whereas the Show Cause Notice was issued on 22.02.2011 and the Order-in-Original has appropriated a sum of ₹ 9,00,846/- as against the demand of ₹ 11,36,600/- and clearly, there is no discussion on why the other payments were not considered and nor do we see any justifiable reasons for doing so. 8.3 In any case, the penalty under Section 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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