TMI Blog2018 (3) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... e SCN, then the penalty cannot be imposed - appeal allowed - decided in favor of appellant. - ST/CROSS/20958/2017 in ST/ 21501/2017-SM - 23316/2017 - Dated:- 28-12-2017 - Shri SS Garg, Judicial Member Shri Madhusharan, Asst. Commissioner(AR) - For the Appellant Shri K. Parameshwaran, Advocate - For the Respondent ORDER Per: SS GARG The Revenue has filed the present appeal against the impugned order dt. 13/06/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has dropped the penalties under Section 77 78. 2. Briefly the facts of the present case are that the respondents are registered with the Department under the category of Information Technology Software Service and Information T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Vs. CCE, C ST [Final order No.22201-22202/2017 dt. 22/09/2017] 5 On the other hand, the learned counsel for the assessee defended the impugned order and submitted that the learned Commissioner(Appeals) after examining all the facts have dropped the penalty which is justified because there was no suppression of facts on the part of the respondent. He further submitted that imposition of penalty under Section 78 of the Finance Act is in contravention of the provisions of Section 73(3) of the Finance Act. He further submitted that the service tax along with interest has already been paid by the assessee before the issuance of the show-cause notice. He also submitted that Section 73(3) of the Finance Act is in unambiguous terms, when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax is paid along with interest before the issuance of the show-cause notice, then in that case, show-cause notice need not be issued. In the present case, I find that is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit part, the assessee paid the service tax along with interest. Further I find that there was no material brought on record by the Revenue to establish that there was suppression on the part of the assessee. Further on identical facts, this Tribunal in the case of Bhoruka Aluminium Ltd. cite supra has held that when the service tax along with interest is paid before the issuance of show-cause notice, then penalty under Sections 77 78 cannot be imposed. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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