9911796707
TMI Blog2022 (12) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... and thereafter, show-cause proceedings were initiated against the appellant on 17.07.2018. Both the adjudication as well as the first appellate authority have not specifically discussed with the issue of involvement of the appellant in the fraudulent activities, concerning fraud, collusion, suppression of facts etc., with intent to evade payment of Service Tax. The proviso clause appended to Section 78 ibid cannot be invoked in the case of the appellant for imposition of penalty - Even otherwise also, the benefit provided under sub-section (3) of Section 73 ibid should be available to the appellant inasmuch as before issuance of show-cause notice, the appellant had deposited the disputed amount of Service Tax along with interest and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit. Based on audit objection, the Department initiated show cause proceedings against the appellant, seeking confirmation of Service Tax demand along with interest and for imposition of penalty. The matter arising out of the show cause notice dated 17.07.2018 was adjudicated vide order dated 28.11.2018, wherein the original authority had confirmed the Cenvat demand along with interest and also imposed equal amount of penalty under Section 78(1) of the Finance Act, 1994. On appeal against said adjudication order, the learned Commissioner (Appeals) vide impugned order dated 12.02.2019 has upheld the adjudication order passed by the original authority. Being aggrieved by the impugned order, the appellant has filed the present appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolvement of the appellant inn the fraudulent activities, concerning fraud, collusion, suppression of facts etc., with intent to evade payment of Service Tax. Thus, in these circumstances, I am of the considered view that the proviso clause appended to Section 78 ibid cannot be invoked in the case of the appellant for imposition of penalty. 7. Even otherwise also, the benefit provided under sub-section (3) of Section 73 ibid should be available to the appellant inasmuch as before issuance of show-cause notice, the appellant had deposited the disputed amount of Service Tax along with interest and also informed the Department regarding such payment. Hence, as per the mandates under statute, no action was required to be taken for imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
