TMI Blog2017 (1) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015, CO/75059/16 - CO/75773/16 & FO/A/76425/16 - Dated:- 10-11-2016 - Shri P. K. Choudhary, Judicial Member Shri A. K. Biswas, Suptd (AR) Advocate for the Appellant Shri S. P. Siddhanta, (Consultant) for the Respondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the order of the Commissioner (Appeals). 2. The relevant facts of the case in brief are that the respondent were engaged in providing service under category Renting of Immovable Property Service . A Show Cause Notice dated 15.10.2013 was issued purposing demand of Service Tax of ₹ 12, 96, 909/- alongwith interest and to impose penalty for the period April, 2008 to September, 2010 and to appropriate the amount of ₹ 8, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain goes in the favor of the Noticee for not taking registration and timely discharge of tax. They have also deposited tax along with interest amounting to ₹ 21,661/- prior to the issuance of impugned SCN and also interest of ₹ 30,000/- vide GAR-7 Challan No. 28 dated 18.12.2013. The Noticee have also deposited the pending interest amounting to ₹ 22,896.00 on 21st May, 2014 vide GAR7 pay order No. 051592 dated 19.05.2014 drawn on Bank of India. Therefore, the Noticee has deposited the total interest of ₹ 75,557,00 till date. 5. The Tribunal, in the case of M/s Amiresh Baruah Vs. CCE ST, Dibrugarh [2014 (34) STR 855 (Tri.-Kolkata)] on the identical issue allowed the appeal of the assessee. The relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute is impermissible as held by this Tribunal in the case of Commissioner of Central Excise, Coimbatore v. Precot Mills Ltd. - 2007 (212) E.L.T. 483 (Tri.-Chennai). 6. Accordingly after looking into the facts and circumstances of the case I do not find any fault with the order of the ld. Assistant Commissioner holding that there were sufficient cause for not imposing various penalties. In the result the order of the ld. Adjudicating Commissioner is set aside and the Appeal is allowed. 6. On perusal of the grounds of appeal of the Revenue, I find that the above facts were not disputed. The Ld. AR, on behalf of the Revenue, submitted that the enquiry letter was issued before deposit of the tax. I find on this particular issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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