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2020 (1) TMI 804 - AT - Service TaxImposition of penalty u/s 78 - short paid of service tax under Reverse Charge Mechanism, which was subsequently paid alongwith the interest - HELD THAT:- So far as invocation of Section 78 of the Act is concerned, the ingredients mentioned therein namely fraud, suppression, willful misstatement etc. have to be established by the department. The learned adjudicating authority in this case has specifically mentioned that based on the records, maintained by the appellant, the short payment of Service Tax on the GTA service was detected by the department. Thus under such circumstances, the charges of suppression, misstatement etc. cannot be leveled against the appellant, justifying invocation of the provisions of Section 78 of the Act for imposition of penalty. Late fee for delayed filing of ST-3 returns - HELD THAT:- The SCN had not specifically invoked the provisions of section 74 of the Act, which has been invoked for the first time by the adjudicating authority, during the course of adjudication of the matter. It is evident that the adjudication order in this case, has gone beyond the scope of the show cause notice and on that count, imposition of late fee on the appellant cannot be sustained. Appeal allowed - decided in favor of appellant.
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