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TMI Blog2018 (9) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... e services under the category of 'Club or Association Service', 'Renting of Immovable Property service' and 'Business Support Service'. During the disputed period, the appellant did not pay service tax on the restaurant service and renting of immovable property within the stipulated time frame. On pointing out such irregularities by the audit wing of the Department, the service taxes attributable to such services were paid by the appellant along with interest. Thereafter, the department had initiated show cause proceedings against the appellant, seeking for appropriation of the amount already paid towards service tax and interest liability. The show-cause notice also proposed for imposition of penalties under Section 77 and 78 of the Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of Samara India Pvt. Ltd. - 2017 (4) GSTL 325 (Tri. Delhi) and Bhoruka Alluminium Ltd. - 2017 (51) STR 418 (Tri- Bang.), to state that when the department detected the irregularities of non-payment of service tax from the records maintained by the assessee, the charges of suppression cannot be levied, justifying the issue of show-cause notice, in the eventuality, when the entire amount of service tax along with interest has been deposited before issuance of show-cause notice. 4. On the other hand, learned D.R. appearing for Revenue reiterates the finding recorded in the impugned order. He further submits that since the appellant is governed under self assessment procedure and did not pay service tax within the stipulated tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already paid by the appellant and for imposition of penalties, such action on the part of the authorities below cannot be sustained for judicial scrutiny. I also find that in the case of appellant itself this Tribunal has set aside the penalty imposed under Section 78 on Renting of Immovable Property service provided by it. Further, the Tribunal in the case of Samara Indis Pvt. Ltd. (supra) has also extended the benefit of sub-section (3) of Section 73 for non-imposition of penalty, in absence of any specific substantiation by the department regarding the involvement of the assessee in the activities of fraud, suppression etc. 7. In view of the above, I do not find any merits in the impugned order, so far as it imposed penalty under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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