2018 (7) TMI 31

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....yan, AC (AR) For the Respondent ORDER The petitioner is engaged in the business of providing maintenance and repair services and construction of commercial and industrial construction services. The facts in brief are that during the course of audit by the officers of Service Tax Commissionerate, they noticed that the appellant had not included value of some invoices for the purpose of servic....

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....ame in the ST-3 returns and therefore was of the view that but for the audit of accounts of the appellant by the department, the fact of non-payment of service tax would have escaped the notice of the department. 3. The petitioner moved an application for rectification dated 17.10.2015 seeking for rectification of the findings of the original authority, as spelt out in paragraph-7 of its applic....

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....llant should have filed an appeal if it was aggrieved by the OIO and that in the guise of rectification application, the appellant was only trying to cover up the loss of the appeal period and against this order the appellant is now before this forum. 5. Heard the Ld. Advocate Shri R. Ravikumar for the appellants and Ld. AR Shri R. Subramaniyam, AC, for the Revenue. 6. It is the case of the ....

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....ere was no scope for levying penalty under Section 78 of the Act, as held in various decisions. Penalty u/s. 78 could be imposed only if the assessee is found to have been indulged in fraud, collusion, mis-representation, wilful mis-statement or committed the contravention as prescribed in the section and hence, penalty is not imposable where charge of suppression is not proved. In the case on han....