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2024 (2) TMI 878 - CESTAT NEW DELHINon-payment of service tax - recovery agent services - confirmation of demand alongwith interest and penalty - HELD THAT:- Nothing has been brought out in the memo of appeal to contradict the finding recorded by the Commissioner (Appeals) that the appellant rendered recovery agent service. The Commissioner (Appeals) granted relief to the appellant for the Financial Year 2010-11 and 2013-14, since the appellant was entitled for benefit of exemption upto the value of Rs. 10 lakhs. The relief for the Financial Year 2009-10 was not granted as the appellant did not produce any evidence. The demand was, accordingly, reduced from Rs. 8,13,338/- to Rs. 6,65,559/-. Penalty - suppression of facts or not - HELD THAT:- The Commissioner noted that the appellant had suppressed facts from the department as such facts could only be obtained from the ICICI Bank and, therefore, the penalties were correctly imposed. However, the quantum of penalty under section 78 of the Finance Act was reduced to Rs. 6,65,559/-. There is, therefore, substance in the submissions advanced by the learned authorized representative appearing for the department that there is no error in the order passed by the Commissioner (Appeals) - The appeal is, accordingly, dismissed.
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