TMI Blog2015 (12) TMI 1600X X X X Extracts X X X X X X X X Extracts X X X X ..... period from October 2004 to March 2005 and April 2005 to September 2005 and they have also not paid the service tax dues pertaining to the said period. On the same being pointed out by the audit party, the appellants paid the service tax of ₹ 22,87,217/- and interest amounting to ₹ 43,350/- on different dates - Held that: - there is no dispute regarding tax liability, which is upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. As the amount of penalty is not quantified in the order-in-original, we direct the adjudicating authority to quantify the same in accordance with the impugned order-in-original - appeal allowed by way of remand. - Appeal No. ST/187/2007 - Final Order No. A/11771/2015-WZB/AHD - Dated:- 4-12-2015 - Mr. P.M. Saleem, Member (Technical). Shri N.K. Oza, Advocate for the Appellant. Shri T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original adjudicating authority confirmed the demand of ₹ 22,22,355/- under Section 73(i) with direction to adjust the payment of tax made by them and ordered to recover the interest on delayed payment of service tax under Section 75 of the Finance Act, 1994. He also imposed penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The appellants filed an appeal with the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, argues that the penalties imposed on the appellants should be set-aside. He relied upon the decisions of the Tribunal in the case of Akbar Travels of India vs. CCE, Trivandrum 2008 (07) LCX0526, and Abyss (The Hutch Shop) vs. Commissioner of Service Tax, Ahmedabad 2013 (08) LCX0244. 3. On the other hand, the learned Authorized Representative for Revenue submits that the appellants were f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y imposed under Section 78 of the Finance Act, 1994 is set-aside. However, we find force in the arguments of the learned Authorized Representative that the appellants had not filed ST-3 returns and had not paid the service tax dues though they were aware of their liability. Hence, we uphold the penalties imposed under Section 76 and 77 by the adjudicating authority. As the amount of penalty is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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