TMI Blog2018 (1) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, the respondents cannot be held guilty of suppression of facts so as to impose penalty u/s 78 - appeal dismissed. - ST/41554/2017 - 42467/2017 - Dated:- 27-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri R. Subramaniyam, AC (AR) for the Appellant Shri N. Viswanathan, Advocate for the Respondent ORDER Brief facts are that the respondent was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heet for the year 2010 - 11, it was found that the royalty charges received by them are liable to service tax under intellectual property services. On being pointed out by audit, they paid the entire demand however had not paid the interest for the belated payment. Hence a show cause notice dated 14.6.2013 was issued which after adjudication confirmed and appropriated the demand of ₹ 26,04,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in invoking section 80 to set aside the penalties. He drew attention to point Nos. 5, 6 and 7 of the grounds of appeal and submitted that department seems to have confused application of section 80 with the sub-clause introduced for a short period in regard to renting of immovable property services so as to waive the penalties if the service tax is paid within specific period. That the said sub-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be held eligible for the benefit of section 73(3) of the Act. The appellant further submitted that they paid interest of ₹ 3,89,617/- on 21.4.2016 and intimated the same to the department vide their letter dated 9.5.2016 and submitted a copy of the same. 6. From the above it is brought out that respondents have paid the service tax before issue of show cause notice. Further, it is reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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