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TMI Blog2019 (3) TMI 1723X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Appellant have urged that admittedly the turnover of the appellant company for each of the financial year is less than ₹ 60 lakhs and accordingly they are entitled to reduced rate of interest by 3% as per proviso to Section 75. This being a ground of law, raised for the first time is allowed. Accordingly, it is held that the appellant is entitled to reduced rate of interest under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Choudhary :- Heard the parties. The issue in this appeal is whether the appellant has been rightly imposed penalty under Section 78 and secondly whether the appellant is entitled to redemption of 3% in the rate of interest, under Section 75 of the Finance Act. 2. The brief facts are that the appellant is providing Business Auxiliary Services (BAS) by promoting sales and getting the sales af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 12 August 2014. The said show cause notice was adjudicated ex-parte in absence of any reply and the proposed demand was confirmed with equal amount of penalty under Section 78 and also interest. During the pendency of the adjudication, the appellant had deposited ₹ 3,58,864/-. 3. Being aggrieved the appellant preferred appeal before Commissioner (Appeals). In the impugned order-in-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty under Section 78 is rightly imposed. From the facts, I find that the appellant is a lady and not much conversant with the service tax laws. However, she has maintained proper records of the receipt of sales commission by cheque, duly disclosed in the Income Tax record. Thus, there is no case of deliberate defiance of law or contumacious conduct as mis-statement of facts. In this view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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