TMI Blog2017 (10) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... lity in the ST-3 returns, which clearly shows their malafide - penalty u/s 76 upheld. Penalty u/s 77 upheld - Held that: - in the SCN the said penalty was not even proposed - This is a settled law that adjudication order can not travel beyond the scope of SCN - penalty set aside. Appeal allowed in part. - ST/506/12 - A/89220/17/STB - Dated:- 21-8-2017 - Mr Ramesh Nair, Member(Judicial) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty under section 76. Against the service tax liability, an amount of ₹ 3,34,024/- was available as cenvat credit with the appellant at the relevant time, therefore the penalty under section 76 should not have been imposed equal to the cenvat credit amount. He also submits that the appellant is situated in Ratnagiri where no educated employees are available who can comply with the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Commissioner[A/141/2012/CSTB/C-I dated 15-2-2012] 3. Shri S.J. Sahu, Ld. Assistant Commissioner (AR), appearing on behalf of the revenue, reiterating the findings of the impugned order, he further submits that all the submissions made by the appellant are not acceptable on the ground that when the appellant collected the service tax from their clients, they can not show their ignorance abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, appellant was liable for penalty under section 76 and the lower authorities rightly imposed the same. We therefore uphold the penalty imposed under Section 76. As regard penalty imposed under section 77, we find from the show cause notice that the said penalty was not even proposed. Therefore even as per the fact, if the appellant was otherwise liable for penalty under said section, but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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