TMI Blog2017 (4) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... es u/s 76 and section 78 were mutually exclusive, and that section 80 of FA, 1994 should have been invoked - Held that: - the adjudicating authority has failed to record any evidence to demonstrate that there has been suppression with intent to evade tax and with the ingredients for imposition of penalty being conspicuously absent, there is no scope for recourse to section 73 (4) of Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eon, and penalties under section 76, 77 and 78 of Finance Act, 1994. Allegedly, appellant had procured services of architect and management or business consultant between 1 st April 2007 and 31 st March 2010 which was taxable under section 66A of Finance Act, 1994 in the hands of recipient of service in accordance with Taxation of Services (Provided from Outside India and Received in India) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994 should have been invoked. 4. Learned Authorised Representative places reliance on the decision of the Tribunal in Jay Ajit Charia v. Commissioner of Central Excise Service Tax, Surat-I [2015 (40) STR 1139 (Tri-Ahmd)] and, in particular, to 14. We find force in the submission of the Learned Authorised Representative that the appellant had not disclosed to the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia v. Rajasthan Spinning and Weaving Mills reported in (2009) 13 Supreme Court Cases 448, any payment of the duty amount in question, whether before or after the show-cause notice has been issued, could not alter the penal liability under Section 11-AC of the Act. Section 11-AC of the Act appears to be pari materia with Section 78 of the Finance Act, 1994. 5. Learned Counsel for appellant dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught with controversy and it was only upon judicial settlement that a clear picture emerged. The fastening of intent to evade tax is, therefore, without justification. 7. We note the explicit bar in circular no.137/167/2006-CX-4 dated 3 rd October 2007 of Central Board of Excise Customs to the initiation of proceedings under section 73 of Finance Act, 1994 when tax and interest has been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
