2018 (5) TMI 323

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....-. The appellant paid the entire unpaid amount along with interest before issuance of show-cause notice and intimated to the Department for their option available under Section 73(3) vide their letter dated 21.09.2012. Thereafter the show-cause notice dated 21.02.2013 was issued which was culminated into the adjudication order, whereby entire demand of show-cause notice was confirmed and the amount of Service Tax paid along with interest was appropriate and penalty 50% of the Service Tax amount i.e. Rs. 1,30,82,118/- was imposed under Section 78 and penalty of Rs. 5,000/- was also imposed under Section 77 Finance Act, 1994. Being aggrieved by the Order-in-Original, appellant filed the present appeal only to contest the penalty imposed under....

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...., hence there is clear malafide on the part of the appellant, accordingly the penalty was rightly imposed on the appellant. He placed reliance on the following judgments: - (i) Meinhardt Singapore Pte. Ltd. Vs. Commissioner of Service Tax, Delhi - 2017 (3) GSTL 385 (Tri.-Del.) (ii) Indsur Global Ltd. Vs. Addl. Commissioner of Service Tax, Vadodara - 2015 (38) STR 14 (Guj.) (iii) Indsur Global Ltd. Vs. Addl. Commissioner of Service Tax, Vadodara - 2016 (44) STR J59 (S.C.) (iv) IWI Crogenic Vaporization System (I) P. Ltd. Vs. CCE & ST, Vadodara-II - 2017 (47) STR 209 (Guj.) (v) Dhandayuthapani Canteen Vs. CESTAT, Chennai - 2015 (39) STR 386 (Mad.) (vi) Bootleggers Island Vs. Commissioner of Service Tax, Chennai - 2010 (19) STR 7....

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....is of tax ascertained by a Central Excise Officer before service of notice on him under sub section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid. Sec. 73(4) provides that nothing contained in sub section (3) shall apply to a case where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded by reason of- * fraud; or * collusion; or ; willful mis-statement; or * suppression of facts; or * contravention of any of the provisions of the Chapter or of the rules made there under with intent to evade payment of....