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TMI Blog2020 (1) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... uch circumstances, the charges of suppression, misstatement etc. cannot be leveled against the appellant, justifying invocation of the provisions of Section 78 of the Act for imposition of penalty. Late fee for delayed filing of ST-3 returns - HELD THAT:- The SCN had not specifically invoked the provisions of section 74 of the Act, which has been invoked for the first time by the adjudicating authority, during the course of adjudication of the matter. It is evident that the adjudication order in this case, has gone beyond the scope of the show cause notice and on that count, imposition of late fee on the appellant cannot be sustained. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.76085 of 2017 - FINAL ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. 2. Learned Advocate appearing on behalf of the appellant at the outset submits that the appellant is not contesting the adjudged Service Tax and interest demand confirmed against it. However, he submits that since based on the records maintained by the appellant, the department had observed the irregularities of non-payment of Service Tax, it cannot be said that the appellant is exposed to the penal consequences provided under Section 78 of the Finance Act, 1994, inasmuch as there is no element of suppression, mis-statement etc. with intent to evade payment of Service Tax. Thus, he submits that the impugned order, by imposing penalty under Section 78 of the Act cannot be sustained. With regard to demand of late fee fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ST-3 returns, we find that the show cause notice had not specifically invoked the provisions of section 74 of the Act, which has been invoked for the first time by the adjudicating authority, during the course of adjudication of the matter. It is evident that the adjudication order in this case, has gone beyond the scope of the show cause notice and on that count, imposition of late fee on the appellant cannot be sustained. 6. In view of the above discussions, the impugned order, to the extent it imposed penalty under Section 78 of the Act and the late fee for delayed filing of ST-3 returns is set aside and the appeal to such extent is allowed in favour of the appellant. (Dictated and pronounced in the open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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