2017 (12) TMI 963

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 09.09.2014 passed by the Commissioner (A) whereby the Commissioner (A) has not imposed any penalty on the respondent under the provisions of section 78 of Finance Act, 1994. The appellant is aggrieved only to the extent of not imposing the penalty under section 78 of Finance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2011-12 was adjudicated vide OIO No.BEL-EXCUS-000-COM-BHR-019(ST)-13-14 dated 05.02.2014. Further, it was observed that they received an amount of Rs. 6,12,00,000/- and Rs. 5,70,00,000/- towards lease rentals for the period of 04/2012 to 03/2012 and 04/2013 to 03/2014 respectively. The assessee have not paid the service tax on the entire value of taxable services received and also have suppressed/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of section 66 read with section 65 (105) (zzzz) of the Finance Act, 1994. However, the assesse have not paid the service tax on the entire value of taxable services received and also have suppressed/short declared the value of taxable service in the ST-3 returns filed by them for the said period. 3. On these allegations, a show cause notice was issued to the respondent and after complying wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... imposed the penalty under section 78 is not sustainable in law. He further submitted that though the demand has been confirmed alongwith interest and penalty under section 77(2) and penalty under section 76 has been imposed whereas there was a suppression of material fact from the department with intention to evade payment of tax. After considering the submissions of both the parties and perusal ....