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2019 (5) TMI 379

ection 73(3) of the Finance Act - HELD THAT:- Appellant has collected the service tax and has not paid the same into the Government Treasury and which was detected during the audit thereafter the appellant paid the entire service tax of ₹ 21,10,421/- and interest of ₹ 54,911/- and the same was appropriated. The appellant is not entitled to the benefit of Section 73(3) of the Finance Act because he has 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 - 3-5-2019 - SHRI S.S GARG, JUDICIAL MEMBER None For the Appellant Mr. Gopakumar, Joint Commissioner (AR) For the Resp .....

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ct and service tax paid amounting to ₹ 21,10,421/- (Rupees Twenty One Lakhs Ten Thousand Four Hundred and Twenty One only) and interest of ₹ 54,991/- (Rupees Fifty Four Thousand Nine Hundred and Ninety One only) was also appropriated. Aggrieved by the said order, appellant filed appeal before the Commissioner 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 .....

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ecisions wherein it has been held that penalty is imposable if the service tax collected has not paid. a. Commr. of C. Ex, Mangalore Vs. K. Vijaya C. Rai, 2011 (21) STR 224 (Kar.) b. United Communication Udupi Vs. Commr. of C.Ex., Mangalore - III, 2012 (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. 2 .....

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