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2016 (11) TMI 787 - CESTAT KOLKATAMis-declaration of value of service - the Adjudicating Authority confirmed and appropriated ₹ 23,07,385/- alongwith interest of ₹ 8,68,576/- and imposed penalty of ₹ 9,67,373/- under Section 78 of the Finance Act, 1994 and gave option to the appellant to pay 25% within 30 days of the receipt of the Order-in-Original - Held that: - there was no intention of misdeclaring the value of taxable services in the return. That it being a proprietary concern and due to lack of professional guidance the error had unfortunately occurred. That whatever discrepancy was pointed out by the department, the assessee did not dispute the tax liability and started paying the taxes and maximum amount was paid much before the issuance of the show cause notice and an amount of ₹ 8,68,576/- was also paid as interest under Section 75 of the Finance Act, for the delay in paying service tax amount. Further, he submits that the option given by the Adjudicating Authority was exercised and 25% of the penalty amount of ₹ 9,67,373/- imposed under Section 78 was also paid to put the entire dispute at rest and to purchase peace of mind. In this appeal, there is no material shown by the department as to how the option given to the respondent is erroneous. In my considered view, the Commissioner (Appeal) is correct in rejecting the appeal filed by the department and there is no reason to deviate from the said order - appeal rejected - decided in favor of Department.
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