TMI Blog2016 (11) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability does not arise - No penalty - Decided in favor of the assessee. - ST/105/12-Mum - A/87306/16/STB - Dated:- 31-3-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri C.J. Mathew, Member (Technical) Shri Keval Shah, C.A. for Appellant Shri A.K. Goswami, Addl. Commr. (A.R.) for Respondent ORDER This appeal is directed against Order-in-Original No. 30/ST-II/WLH/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal; they claimed it is transport terminal which exempt from payment of tax. The adjudicating authority after following the due process of law confirmed the demand of Service Tax liability and the interest thereof and also imposed penalties under Section 77 78 of the Finance Act, 1994. 3. Learned Chartered Accountant would submit that Service Tax liability with interest having been dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. v. Asstt. Commissioner - 2015 (38) S.T.R. J366 (Kar.) held that just because the Service Tax liability was paid in advance prior to issuance of show-cause notice, it cannot be held that the asseessee need not be visited with the penalty. 5. We considered the submissions made by both sides and perused the records. 6. Since the appellant is not contesting the Service Tax liability and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties. As regards the case laws relied upon by the leaned Departmental Representative, we find in the case of Afcons Infrastructure Ltd. Order dated 04.04.2014, the issue was regarding construction Onshore Terminal in which case the appellant had not intimated the Department about the receipt of mobilisation advance. The facts in that case are different and in the case in hand is different t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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