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TMI Blog2024 (4) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... . Saravanan For the Petitioner : Mr.N.Sudalaimuthu For the R1 : Mr.D.Saravanan For the R2 : Mr.R.Nandakumar Standing Counsel for M/s. S.Ragaventhree Junior Standing Counsel For the R3 : Mr.S.P.Maharajan Special Government Pleader ORDER The petitioner has challenged the impugned Order in Original No.68 of 2022 dated 31.10.2022 passed by the second respondent. 2. By the impugned order, the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of Service tax under Section 75 of the Finance Act, 1994 on the amount demanded as (i) above iii) I impose penalty of Rs. 18,59,829/- on the Noticee, under Section 78 of the Finance Act, 1994 for their action regarding nonpayment of Service tax with the intent of evade payment of Service Tax, (iv) I impose penalty of Rs. 10,000/- (Rupees Ten thousand only) under Section 77 (1) (a) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed along with interest as well the reduced penalty of 25% Service Tax demanded/confirmed within 30 days of the receipt of this Order." 3. The issue is now covered by the decision of the Division Bench of the Principal Seat in W.P.No.24996 of 2019 dated 30.11.2022. The relevant portion reads as under:- "123. The prayer for a direction to refund of tax already paid by the petitioner also can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate orders in the proposed appeals to be filed by the respective petitioners on merits and in accordance with law without reference to the limitation." 4. This has also been followed recently by this Court in W.P.(MD) No.6852 of 2024 (Vishnuraj Jeyachandran Vs. The Deputy Commissioner of CGST and Central Excise, Madurai II Division, Bibikulam, Madurai 625 002 and another) dated 21.03.2024. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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