2017 (5) TMI 628

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....e the representative of the respondent. On perusal of records, I find that the issue is in a short compass, Accordingly, reject the request for adjournment and take up the matter for disposal. 3. The short issue that arises for consideration in this appeal by the Revenue is whether the first appellate authority was correct in setting aside the penalty imposed by the adjudicating authority under Section 78 of the finance Act, 1994 or otherwise. 4. On perusal of records. It transpires that the respondents were providing services under the category of erection, commissioning and installation services, during the period October 2006 to March 2011, they had short paid the service tax which was notice by the audit party during the scrutiny ....

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....vices. Having not filed the periodical returns and delayed payment, extended period was correctly invoked and it is to be held that there is suppression. He would submit that the impugned order may be set aside and the appeal may be allowed by upholding the penalty imposed by the adjudicating authority. It was pointed out by the learned AR that there was a short payment of Rs. 4,40,685/- at the time of issuance of show-cause notice and it was made good by the respondent before adjudication. 6. On careful consideration of the submissions made by learned AR and perusal of records, I find that the only question that falls for consideration in this case is whether the respondent need to be saddled with penalties under Section 78 of the Finan....