TMI Blog2017 (12) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... waived only by taking recourse to section 80 of the Act. It is proper to remand the case to the adjudicating authority - appeal allowed by way of remand. - ST/37/10 - A/90997/2017 - Dated:- 29-11-2017 - Shri Ramesh Nair, Judicial Member And Shri Raju, Technical Member Shri R. G. Sheth, Advocate with Ms. Puloma Dalal, C.A. Ms. Pinkey Jagwani, Advocate for appellant Shri M. Suresh Deputy Commissioner (A.R) for respondent ORDER Per : Ramesh Nair This appeal is being taken up for the limited purpose of considering penalty against the Appellant in terms of the direction in order dt. 28.04.2017 of the Hon'ble Supreme Court in Civil appeal No. 690-691/2015. 2. The brief facts of the case are that the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the issue of penalty levied upon the Appellant. Hence in terms of the direction of the Hon'ble Apex Court the appeal is being taken up for disposal. 4. Shri R.G. Sheth, the Ld. Counsel for the Appellant submits that the entire amount of tax has already been paid. He submits that in case of M/s Pagariya Auto Center Vs. Commissioner - 2014 (33) STR 506 (TRI LB) on the subject matter, the demand was held to be time barred. That since the Appellant has paid taxes therefore they have limited themselves on penalty issue. In the proceedings before the Hon'ble Supreme Court they had contested the demand on merits as well as limitation. However the Hon'ble Apex Court decided to confine itself to Penalty aspect and accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id, the penalties are imposable. He supports the impugned order. 6. We have carefully considered the submission made by both sides and perused the records. 7. We find that the Appellant has stressed on the point that since the levy of service tax was not clear and the issue has been subject matter of disputes in many cases, therefore the Appellant could not pay service tax. That even in case of their other units and also in similar issues the penalty was set aside. We are of the view that the intention of the assessee towards non payment of service tax is whether due to dispute about levy or confusion has to be looked into by observing the facts of the each case. The Appellant has also relied upon the various judgments of Tribunal and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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