2016 (12) TMI 1616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dt.(AR) for the Revenue Shri Adarsh Kumar Mayaramkar, O/A for the Respondent ORDER Per: Shri P.K. Choudhary Revenue filed this appeal against the order of the Commissioner(Appeals). By the impugned order, the Commissioner(Appeals) set aside the penalties imposed by the Adjudicating Authority and allowed the appeal of the assessee. 2. The Adjudicating Authority imposed penalty of Rs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udit Party. The relevant portion of the aforesaid letter is quoted herein below; Quote Para 1. Non-payment of Service Tax on Technical Inspection & Certification Services w.e.f. 01.07.2000 to 30.01.2005 amounting to Rs. 16,50,516.00 as Service Tax Rs. 24,717.00 as Ed Cess and Rs. 5,48,175.00 as interest :- From audit report it appears that you have paid the above mentioned amount. You are re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Superintendent of Service Tax directed the respondent to pay the amount of Service Tax as per observation of the Audit party to close the case. In this situation, there is no material available on record of fraud, collusion or willful misstatement etc. to evade payment of tax. Therefore, the imposition of penalty under Section 78 of the Act, 1994 is not justified. However, the imposition under ....