TMI Blog2017 (5) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the Revenue), before issue of SCN and where ‘intention to evade payment of tax’ cannot be alleged, then in the light of provisions of Section 73(3) and Section 80 of FA, 1994, no penalty is liable to be imposed on the assessee appellant - penalties set aside - appeal allowed - decided in favor of appellant. - ST/52978-52979/2015-SM & ST/52980-52985/2015 - Final Order No. 53086-53093/2017 - Dated:- 18-4-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Rajesh Gupta, CA - for the appellant Shri K. Poddar, DR - for the respondent ORDER Per Ashok K. Arya : These eight appeals have been filed by the appellant Uttrakhand Van Vikas Nigam against respective orders-in-appeal No. 218-219 217, 215, 214, 213, 216 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the appellant was denied the benefits extended by VCES by the Revenue. 3. Revenue pointed out that the entire money was paid under the one head so it cannot be accounted as interest in Revenue s account. Respective orders-in-appeal makes a mention that excess paid amount is to be adjusted by the adjudicating authority against the interest after quantification of the same. Further, orders-in-appeal also make a mention that the balance amount of interest is payable by the appellant. 3.1 When the appellant was denied the option of payment under VCES and after respective show cause notices were issued to them by the Revenue, they approached the Hon ble High Court of Uttarakhand, Nainital through writ petitions. Hon ble Uttarakhand Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. - 2012 (281) ELT 665 (Del.). 5.1 The appellant is a Government of Uttarakhand Corporation. There is no intention on the part of the appellant to evade payment of service tax. As soon as the fact of dues of service tax was brought to the notice of the appellant, they attempted to pay their liability of service tax along with interest. However, Revenue did not notify the appellant about the exact amount of interest payable on their account. Though the liability of interest has not so far been quantified by the Revenue, the appellant deposited service tax as well as some excess amount in service tax head as mentioned by the Revenue. 5.2 When the appellant is a Govt. corporation, who paid entire tax demand (through may be some interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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