9911796707
TMI Blog2025 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... y held by the Tribunal and the Superior Courts. The Tribunal in the case of Gardenia India Ltd., [ 2018 (11) TMI 305 - CESTAT ALLAHABAD] observed ' there was no need for issue of show cause notice in respect of the demands confirmed in the Order-in-Original. We set aside the penalties imposed under section 77 and 78 of Finance Act, 1994 read with Rule 15 of Cenvat Credit Rules.' Conclusion - In view of the payment of entire amount before issue of show cause notice there was no need for issue of show cause notice. Penalty also set aside. Appeal allowed. - HON BLE MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) A Letter on Record, for the Appellant Shri A. K. Choudhary , Authorized Representative for the Respondent ORDER When the matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l consultancy service should not be demanded and recovered from the party under proviso to Section 73(1) of the Finance Act, 1994 by invoking extended period under proviso to Section 73 of the Finance Act, 1994. Since the said amount has already been deposited by the party alongwith applicable interest vide CPIN No.20020900127399 dated 12.02.2020, the same should not be confirmed and appropriated against the said amount demanded from them; (iii) Short paid service tax (including cess) amounting to Rs.4350/- [Rupees Four Thousand Three Hundred Fifty Only] on Man Power Recruitment Service should not be demanded and recovered from the party under proviso to Section 73(1) of the Finance Act, 1994. Since the said amount has already been deposite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89,120/- received under the head Renting of Immovable Property Services stated in the show cause notice under proviso to Section 73(1) of the Finance Act, 1994 as amended. The said amount deposited by the party alongwith interest is ordered to be appropriated against the demand in view of discussions and findings above. I impose an equal penalty of Rs.13,368/- [Rupees Thirteen Thousand Three Hundred Sixty Eight Only] upon the party under Section 78(1) of the Finance Act, 1994 for contravening the provisions of the Finance Act, 1994, with intent to evade payment of Service Tax in view of discussions and findings above. (ii) I confirm the demand of service tax amounting to Rs.1,52,269/- [Rupees One Lakh Fifty Two Thousand Two Hundred Sixty Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Party under rule 14 of the CENVAT Credit Rules, 2004, in view of discussions and findings above. (v) I impose a penalty of Rs.10,000/- [Ten Thousand Only] upon the party under Section 77(2) of the Finance Act, 1994 for the failure to self-assess the correct taxable value for discharging the due service tax and for contravening the provisions of the Finance Act, 1994, with intent to evade payment of service tax in view of discussions and findings above. 3. On appeal before the first Appellate Authority the Commissioner (Appeals) upheld the Order-in-Original and rejected the appeal before him. Hence, the present appeal before the Tribunal. 4. Learned Departmental Authorized Representative justified the impugned order and prayed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice there was no need for issue of show cause notice. We find that sub-section 3 of section 73 of the Finance Act, 1994 has provided if service tax is paid before issue of show cause notice, the proceedings get concluded. We, therefore, hold that there was no need for issue of show cause notice in respect of the demands confirmed in the Order-in-Original. We set aside the penalties imposed under section 77 and 78 of Finance Act, 1994 read with Rule 15 of Cenvat Credit Rules. In above terms, appeal is allowed. 8. In the case of Venu Enterprises [2019-TIOL-2726- CESTAT-BANG] following has been held as under:- 3. Admittedly, the tax as well as the interest has been paid much before the issuance of SCN; even the SCN does not point ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
