2014 (9) TMI 777

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....be imposed simultaneously particularly in view of the fact that there was no evidence/proof to prove the allegations of suppression of fact? (ii) Whether the appellant is entitled for the protection of section 80 of the Act in view of the fact that as soon as he came to know about his liabilities to pay service tax immediately cleared the whole liability? (iii) Whether the show-cause notice (P-1) is bad in the eyes of law, particularly in view of the provisions of section 73(3) of the Finance Act, 1994?" Brief facts as narrated in the appeal may be noticed. The appellant is an illiterate farmer and is running a small concern in the name and style of M/s. Quality Welding Works, Jalandhar where he undertakes the jobs of welding and e....

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....that the appellant had concealed and suppressed material facts from the Department. Aggrieved by the order, the appellant filed an appeal before the Tribunal which was dismissed vide order dated September 30, 2010, annexure P-3. Hence the present appeal. Learned counsel for the appellant submitted that the Tribunal was in error in sustaining the penalty under sections 76 and 78 of the Act. According to the learned counsel, as regards question (i), the penalty could not be imposed simultaneously under both sections. Reliance was placed on the decision of this court in Service Tax Appeal No. 13 of 2010, CCE v. Pannu Property Dealers decided on July 12, 2010 (reported in [2010] 34 VST 478 (P&H); [2010] 4 GSTR 362 (P&H)). Adverting to questi....