TMI Blog2019 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... collected the service tax and has not paid and therefore the suppression on his part is proved. Penalty upheld - appeal dismissed - decided against appellant. - ST/21202/2018-SM - Final Order No. 20396/2019 - Dated:- 3-5-2019 - SHRI S.S GARG, JUDICIAL MEMBER None For the Appellant Mr. Gopakumar, Joint Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 26.03.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has imposed the penalty at 50% on ₹ 7,43,129/- (Rupees Seven Lakhs Forty Three Thousand One Hundred and Twenty Nine only) under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner who set aside the penalty under Section 77 of the Finance Act and reduced the penalty at 50% on ₹ 7,43,129/- (Rupees Seven Lakhs Forty Three Thousand One Hundred and Twenty Nine only). 2. Heard the learned AR as none has appeared for the appellant. On previous occasions when the case was listed for hearing, none appeared for the appellant in spite of the last opportunity given. I proceed to decide the appeal on merits on the basis of the grounds of appeal and other material available on record. In the grounds of appeal the appellant has stated that the service tax has been paid by the appellant before the issue of show-cause notice. As per the appellant the Head Office has to collect all the required information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (281) E.L.T. 168 (Kar.) c. Ketan Engineering Services Pvt. Ltd. Vs. Commr. of C.Ex. ST., Surat 2014 (36) STR 196 (Tri.-Ahmd.) d. Mohtamaan Industries Vs. Commr. of C.Ex., Cus. S.T., Pune-I 2016 (42) STR 568 (Tri.-Mumbai) e. Tops Security Ltd. Vs. Commr. of C.Ex., New Delhi 2016 (41) S.T.R. 634 (Tri.-Del.) f. Shayna Construction Vs. Commr. of C.Ex., Rajkot 2010 (262) E.L.T. 1006 (Tri.-Ahmd.) g. Inma International Security Academy P. Ltd. Vs. CCE, Chennai 2006 (1) S.T.R. 289 (Tri.-Chennai) h. Final Order No. 22185/2017 in the case of Malayalam Telenet Pvt. Ltd. Vs. CCE, Cochin i. Final Order No. 22285/2017 in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
