2019 (1) TMI 978

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he adjudication in the present case began with the SCN dated 12.04.2016 which was issued to the appellants i.e. The Globalisers, after the department observed that the appellants despite being engaged in the activities under the taxable category of Commercial Training or Coaching Centre Service have not paid the requisite duty. Vide the said SCN a demand of Rs. 35,32,986/- was proposed alongwith t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been reduced to 50% by Commissioner(Appeals) but the same has still to be reduced to 25% of the recoverable service tax. The decision of Delhi High Court in the case KP Pouches Vs. Union on India 2008 (228) ELT 31 and the decision of High Court of Gujarat in the case of Commissioner, CGST, Surat Vs. Metro Security Services 2017(7) GSTL 431 and a CBEC Circular dated 02.05.2008 is also impressed up....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the same to be reduced to 25% thereof. 5. Section 11AC of Central Excise Act is relevant for the purpose. The same can be read in view of Section 83 of the Finance Act. The perusal thereof makes it clear that whenever excise duty of the service tax has not been paid which is the admitted fact of the present Appeal, the person who is liable to pay the tax shall be liable to pay the penalty as wel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said case, it was held that where the assessee is entitled to benefit of reduced penalty and since the adjudicating order is silent about mentioning the same, the benefit to the assessee cannot be denied. In the present case though the adjudicating authority failed to mention the entitlements of the assessee to the benefit of reduced penalty, but the fact remains is that when appellant herein is....