TMI Blog2019 (6) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent pedestal. This is more so since, even when a license is issued to a party, subject to satisfaction of the license fee, it may not be logically correct to say that there will always be a sale. In other words, although license is issued and the shop is established, there need not be any sale at all, for various reasons like, objection as to the location, raised by the nearby inhabitants or because of the quality of liquour that is being supplied, the price at which the commodity is sold and such other aspects, by virtue of which, no revenue may be generated, despite the license issued. In such circumstance, it may not be corrrect to say that license fee is part of the revenue generated by sale. However, we do not express any opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m it under Section 75 of the Finance Act, 1994. (iii) The penalty for failure to make application and obtain registration should not be imposed upon them under Section 75 A of the said Finance Act. (iv) Penalty should not be imposed upon them under the provisions of Section 76 of the Finance Act' 1994 for nonpayment of service tax by contravening of Section 68 of the Finance Act, 1994. (v) Penalty for non-filing of statutory ST-3 returns by inclusion of said taxable service as required under Section 70 of the Finance Act, 1994 as amended should not be imposed on the Noticee under Section 77 of the Act. (vi) Penalty should not be imposed upon them under the provisions of Section 78 of the Service Tax Act 1994 for suppressing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue that is generated because of the sale and hence, this cannot be subject to service tax under any circumstance. It is in the said context, that the petitioner has made an endeavour to approach this Court to get the show-cause notice quashed, with reference to the pleadings on the grounds as aforesaid. 4. We heard Mr. Vikram Sharma, Deputy Government Advocate, learned counsel appearing for the State, Mr. B.Gopa Kumar, Assistant Solicitor General, learned counsel appearing for Union of India and Mr. Maneesh Sharma, counsel appearing for the Department of Excise. During the course of the submissions, as to the various queries raised by this Court with regard to the sustainability of the challenge of a notice, at this stage, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee, it may not be logically correct to say that there will always be a sale. In other words, although license is issued and the shop is established, there need not be any sale at all, for various reasons like, objection as to the location, raised by the nearby inhabitants or because of the quality of liquour that is being supplied, the price at which the commodity is sold and such other aspects, by virtue of which, no revenue may be generated, despite the license issued. In such circumstance, it may not be corrrect to say that license fee is part of the revenue generated by sale. However, we do not express any opinion with regard to the said aspects. The issues and contentions may have to be considered by the competent authority at the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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