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2019 (11) TMI 1204 - AT - Service TaxService of order - mode of service - imposition of penalty - HELD THAT:- The learned Commissioner (Appeals) has nowhere established that the acknowledgement received from the appellant on having received the said Show Cause Notice is available with Revenue - the provisions of Section 37 C of Central Excise Act, 1944 require that the notice is to be sent through “registered post with acknowledgement due" and if the same is sent through speed post then Department should be in a position to establish that the same has been served on the person for whom it is intended. Thus, the appellants were not put on notice to defend themselves against the proposal of imposition of penalty. Therefore, penalties imposed are not sustainable. Invocation of proviso to sub-Section (1) of Section 73 of Finance Act, 1994 - HELD THAT:- The appellant had filed ST-3 also and the whole transaction was reflected in the balance sheet. Therefore, there is no element of suppression - the invocation of proviso to sub-Section (1) of Section 73 of Finance Act, 1994 was not justified in the present case. Therefore, the finding of the learned Commissioner (Appeal) that provisions of sub-Section (3) of Section 73 of Finance Act, 1994 were not applicable in the present case is not sustainable. The penalty imposed is set aside and without interfering with the voluntary deposit of service tax along with interest - appeal allowed.
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