TMI Blog2017 (9) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Officers, had paid the tax with interest and informed the department by letter dated 25.11.2009. There is no material available on record of allegation of fraud, collusion etc. - the SCN issued after one Year is contrary to the provisions of law and the imposition of penalties is not justified - appeal allowed - decided in favor of appellant. - ST/314/2012 - FO/A/76005/2017 - Dated:- 6-6-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demand of Service Tax together with interest and also appropriated the amount of Service Tax and interest as paid by the appellant. it has also imposed penalty under Section 76, 77 and 78 of the Finance Act, 1994. By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the appellant. 2. Heard both sides and perused the appeal records. 3. The Ld. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax has not been paid, the person chargeable with the Service Tax may pay the amount of such Service Tax on the basis of his own ascertainment thereof or on the basis of tax ascertained by a Central Excise Officer before service of a notice on him under Section 73 (1) in respect of such Service Tax and inform the Central Excise Officer of such payment of tax and no notice shall be served under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Customs, Aurangabad reported in 2016 (5) TMI 899-CESTAT Mumbai. 4. Bipco Industries (Tools) Pvt. Ltd. Vs. Commissioner of Central Excise Service Tax, Daman reported in 2014 (35) S.T.R. 394 (Tri.-Ahmd.) 5. Shriram EPC Ltd. Vs. Commissioner of Service Tax, Chennai reported in 2014 (35) S.T.R. 564 (Tri.-Chennai). 5. In view of the above discussions, the penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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