9911796707
TMI Blog2025 (3) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and hence, matter is remanded back to original adjudicating authority for re-computation of tax. (ii) benefit of abatement cannot be granted and OIO confirming demand without granting any abatement from value of taxable service is upheld. (iii) services provided do not fall under any of the services enumerated in CBIC Circular No. 123/5/2010-TRU dated 24.05.2010. Hence, the party not was entitled to claim the same. (iv) Party's contention about advance amount and billed amount both subjected to service tax leading to excess demand, was also not tenable. (v) Penalty under Section 77 of the Finance Act, 1994 has been rightly imposed. (vi) Penalty under Section 78 of the Finance Act, 1994 is not imposable for reasons recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department and therefore they are liable for payment of late fee as provided under Section 70 of the Act read with Rule 7C of the Service Tax Rules, 1994. The appellant also had failed to correctly assess their service tax liability and have not paid service tax at the applicable rate and therefore penalty under Section 77(2) of the Act is also justified. Therefore, I reject the appeal in this regard. 11. I find that penalty under Section 78 of the Act is imposable when there is non-payment/short-payment of service tax by reason of suppression of facts, willful mis-statement etc. with intent to evade payment of service tax. The enquiry by the Department had been initiated against the appellant for the period from 2008-09 to December, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en up on the issue of whether penalty has been properly imposed or the matter should have been remanded on this aspect also for penalty under Section 78 required to be imposed. 5. We find that period involved in this case is January- 2014 to March-2015. We find that the order setting aside penalty under Section 78, imposed penalty under Section 76 and remanded matter on various points. Same in our view has been correctly passed by the learned Commissioner (Appeals). We also take note of the fact that there was an earlier show cause notice issued to the party and that was done after thorough scrutiny of its functioning. Therefore, the matter was well within the knowledge of the department. Any provision relating to non-filing of return or n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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