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TMI Blog2019 (2) TMI 1841X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an amount of ₹ 43,191/- till date. Both the lower authorities have confirmed the demands raised and also appropriated the amounts deposited and imposed penalties under Section 78 which is equivalent to 50% of the tax liability confirmed. Tax liability of ₹ 43,191/- and consequential interest and penalties - HELD THAT:- There is no case for the assessee as they have not paid any a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice also is not invoking any extended period for this amount, the impugned order to the extent it upheld the penalties on this account is unsustainable and liable to be set aside - tax liability with interest upheld - penalty set aside. Appeal disposed off. - ST/30724/2018-SM - Final Order No. A/30261/2019 - Dated:- 25-2-2019 - Mr. M.V.Ravindran, MEMBER (JUDICIAL) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of ₹ 43,191/- on hiring of buses. Appellant deposited an amount of ₹ 4,99,377/- with interest with the authorities before the issuance of the show cause notice but has not discharged an amount of ₹ 43,191/- till date. Both the lower authorities have confirmed the demands raised and also appropriated the amounts deposited and imposed penalties under Section 78 which is equivalen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to impose penalty. Since in respect of an amount of ₹ 4,99,377/.- appellant has already paid the amount before issuance of show-cause notice and the show-cause notice also is not invoking any extended period for this amount, the impugned order to the extent it upheld the penalties on this account is unsustainable and liable to be set aside and I do so. Upholding the tax liability and int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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