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2016 (11) TMI 787 - CESTAT KOLKATA

2016 (11) TMI 787 - CESTAT KOLKATA - TMI - Mis-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 propri .....

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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 - .....

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0, the assessee had misdeclared/suppressed the value of the taxable service rendered in their ST-3 returns. After due process of law, 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. The revenue being aggrieved, preferred an appeal before the Ld. Com .....

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paid and accrued interest within 30 days of the receipt of the Order-in-Original). ii) The Commissioner (Appeals) has failed to appreciate that the Department had appealed on the ground that while the Order-in-Original had found that Service Tax to the tune of ₹ 23,07,385/- (including Cess) was not paid by way of willful mis-statement/suppression with an intent to evade; it had imposed a penalty amounting to ₹ 9,67,373/- only under Section 78 of the Finance Act, 1994, and that the pe .....

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rvice tax had not been paid by reason of fraud, suppression etc. and the conditions for imposition of penalty under Section 78 were held to have been fulfilled, penalty at least equal to the Service Tax so held to have been evaded was to be imposed regardless of whether a part of the tax liability was discharged before the issuance of the SCN. iii) The Commissioner (Appeals) has failed to take note of the fact that this was the purport of Para (iii) of the Department s appeal which read as & .....

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reduce the mandatory penalty equal to the duty even though duty has been paid before the issuance of SCN. The said circular is also applicable to Sec.78 of the Finance Act. The adjudicating authority has erred in passing the impugned Order-in-Original in contradiction to the above Board s Circular. 3. Shri A.Srivastava, Advocate appearing on behalf of the respondent submitted that the order of the Adjudicating Authority has dealt the entire issue in details. Further, the assesee s major clients .....

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