TMI Blog2021 (12) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation - HELD THAT:- It is found from the documents placed on record that apart from merits, the appellant has also questioned the penalty, even on the ground of extended period of limitation. Further, it is also noticed that for the earlier period covering 2003-04 to 2007-08, a similar Show Cause Notice dated 24.04.2009 was issued proposing demand of Service Tax on the differential amount. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance Act, 1994 when there is neither deliberate evasion of duty nor is there any evasion per se - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 40481 of 2021 - FINAL ORDER NO. 42459/2021 - Dated:- 14-12-2021 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri Nagaraja N., Consultant for the Appellant Ms. Sridevi Taritla, Authorized Representative for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of G.S.T. and Central Excise (Appeals-I), Chennai, having upheld the demand made in the Order-in-Original, the present appeal is filed before this forum, but however, restricting the challenge only to the imposition of penalty under Section 78 ibid. 4. I find from the documents placed on record that apart from merits, the appellant has also questioned the penalty, even on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, no penalty was exigible. The Hon ble Supreme Court in the case of Union of India v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. reported in 2018 (10) G.S.T.L. 401 (S.C.) had dismissed the Revenue s appeal against the decision of the Hon ble Delhi High Court, wherein it was held that Rule 5 ibid. was ultra vires to Section 67 ibid. I have noted that the Show Cause Notice had m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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