TMI Blog2016 (11) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ec.(1) in respect of the amount so paid. The imposition of penalty in the present case is unsustainable - appeal allowed - decided in the favor of appellant. - Appeal No.ST/295/2D11 - FINAL ORDER NO.A/30898/2016 - Dated:- 23-9-2016 - Ms. Sulekha Beevi, C.S., Member (J) Shri A. V. Raghu Ram, Advocate for the appellant. Shri P.S. Reddy, Asst. Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The above appeal is filed by the appellant challenging the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The facts of the case are that the appellant had not taken service tax registration and were not discharging their service tax liability as per the agreement entered into by them wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 10/03/2008, along with copies of bank statement. The tax liability as calculated by them was discharged fully. This fact that the appellant had discharged the entire service tax liability along with interest before the issuance of show-cause notice is not disputed by Department. After discharge of service tax liability, show-cause notice dt. 28/08/2008 is issued proposing imposition of penalty. Imposition of penalty is punishment for an act of deliberate deception by assessee with intent to evade payment of duty by adopting any means of fraud, suppression of facts or willful misrepresentation. As per Section 73(3) of the Finance Act, 1994, no show-cause notice is to be issued to the appellant when tax along with interest is discharged. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice and not the person to whom it is issued We take that, in ignorance of law, the authorities are indulging in the extravaganza and wasting their precious time and also the time of the Tribunal and this Court. It is high time that the authorities shall issue appropriate directions to see that such tax payers are not harassed. If such instances are noticed by this Court hereafter, certainly it will be a case for taking proper action against those law breakers. 4. In that view of the matter, we do not see my merit in these appeals. The appeals are dismissed. 5B Mark a copy of this order to the Commissioner of Large Tax Payers Unit who is in charge of collection of service tax to issue proper circular to all the concerned authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
