TMI Blog2024 (2) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... when the amount of service tax along with interest is paid up as ascertained by the officer or assessee. In the present case, after payment of service tax and interest by the appellant the show cause notice has been issued alleging suppression of facts. On perusal of records, it is found that appellant has reflected all the transactions in their accounts, balance sheets and other financial documents. So also the show cause notice is based only upon the audit verification. For the subsequent period, the Hon ble Gujarat High Court in COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE VERSUS TIRUPATI SARJAN LIMITED [ 2018 (11) TMI 423 - GUJARAT HIGH COURT] has upheld the decision of the Tribunal wherein the penalty was set-aside observing that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h interest which has already been paid by the appellant and also proposing to impose penalty. After due process of law, the original authority confirmed the demand of service tax and ordered appropriation of the amount already paid by the appellant. Penalty under Section 78 was imposed. Aggrieved by such order of imposing penalty the appellant is before the Tribunal. 2. Shri Jimit Shah, learned Chartered Accountant appeared and argued for the appellant. It is asserted by the learned Chartered Accountant that as per Para 8 of the show cause notice it is clear that the appellant had paid all outstanding dues of service tax along with interest in 2012 itself. The department thereafter has issued the show cause notice invoking extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent period, i.e. October 2012 to March 2013. Therefore the allegation of suppression of fact for the earlier period cannot be sustained. He prayed that penalty may be set-aside. 5. Learned AR Shri Ajay Kumar Samota, appeared for the Revenue and reiterated the findings of the impugned order. 6. Heard both sides. 7. The appellant is aggrieved by the penalties imposed. The appellant does not contest the service tax or interest paid by them. On perusal of show cause notice it is seen that notice has been issued pursuant to audit verification. It is also mentioned in the show cause notice that appellant discharged the service tax along with interest in November 2012. As per sub-section (3) of Section 73 of Finance Act, 1994 no show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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