9911796707
TMI Blog2022 (7) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, they have not discharged the service Tax on due dates. Subsequently, they have paid Service Tax along with interest on 1st December, 2005. Thereafter, the show cause notice was issued on 12.03.2017 proposing penalty under Section 78. The adjudicating authority has confirmed the penalty of 200% of the Service Tax amount which amounts to Rs. 2089838/-. The appellant being aggrieved by the imposition of penalty filed appeal before the Commissioner (Appeals) who has upheld the penalty, therefore, the present appeal filed by the appellant. 2. Shri. Vipul Khandhar, Learned Chartered Accountant, appearing on behalf of the appellant submits that the appellant paid the Service Tax with interest before the issuance of the show cause notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MODERN BUSINESS SOLUTIONS Vs. COMMISSIONER OF SERVICE TAX, AHMEDABAD-2019 (24) GST; 353 (Tri.,- Ahmd) * INDUS GLOBAL LTD Vs. ADDITIONAL COMMISSIONER OF SERVICE TAX, VADODARA - 2015 (38) STR 14 (Guj.) * PEARL TRAVELS Vs. COMMISSIONER OF C.EX & S.T., DAMAN - 2020 (37) GSTL 242 (Tri.- Ahmd) 4. I have carefully considered the submission made by both the sides and perused the records. I find that the limited issue to be decided in this case is that in the facts and circumstances of the present case whether the appellant is liable for penalty under Section 78 or otherwise. I find that this is not the case where the appellant have supressed the transaction of services whereas, they have issued the legitimate invoices wherein they have shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest then department is not supposed to issue any show cause notice, consequently, no penalty can be imposed. In the present case, the appellant have admittedly paid the Service Tax on 1st December, 2005 along with interest, thereafter, the show cause notice was issued on 12.03.2017. Since, the appellant had already paid the Service Tax along with interest without contesting the same their case clearly falls under Section 73 (3) of Finance Act, 1994. The judgment relied upon by the Learned Chartered Accountant also support their case. The judgments relied upon by the Revenue being on different fact are not applicable in the fact of the present case. 5. Accordingly, the penalty imposed under Section 78 is set aside. Appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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