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TMI Blog2020 (2) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... any Notification/Instruction/Order or Circular. In such circumstances, the Instruction dated 17th August 2011 referred to in Paragraph-4 of the Instruction dated 22nd August 2019 will have no application. In view of the monetary limit prescribed by the Ministry of Finance, Department of Revenue, this appeal is disposed of accordingly. - R/TAX APPEAL NO. 768 of 2019 - - - Dated:- 16-1-2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994. Since, M/s. AMTS have already paid the amount of ₹ 14,74,871/vide GAR-7 challan dated 04.04.2012, the same stands appropriated against the aforesaid demand. Further M/s AMTS have not paid interest on the delayed payment. Therefore, I order to recover interest at the applicable rate on the amount of service tax liability of ₹ 14,74,871/from them under Section 75 of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. As the actual amount of penalty would depend on actual date of payment of service tax, as per Section 76 of the Finance Act, 1994, penalty will not exceed the amount of service tax payable in terms of this order. The penalty amount is to be calculated for the tax payable upto 9.5.2008 only. v) I impose on M/s AMTS a penalty of ₹ 10,000/under Section 77(2) of the Finance Act, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ministry of Finance, Department of Revenue dated 22nd August 2019 as regards the monetary limit. 4. The aforesaid fact is not disputed by Mr. Vyas, the learned standing counsel appearing for the appellant. 5. Apart from the monetary limit prescribed in the Instruction dated 22nd August 2019, we take notice of the Clause 4 in the said Instruction: 4. It may be noted that issues inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenge to the constitutional validity of any particular Provision, Act or Rule nor there is any challenge to the legality, validity of any Notification/Instruction/Order or Circular. In such circumstances, the Instruction dated 17th August 2011 referred to in Paragraph-4 of the Instruction dated 22nd August 2019 will have no application. 9. In view of the monetary limit prescribed by the Ministr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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