2019 (1) TMI 1039

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....or the Respondent ORDER The dispute relates to the period 01.01.2013 to 30.09.2013. By this appeal the assessee is challenging the penalty levied by the adjudicating authority and confirmed in the impugned order by the Commissioner GST & CE (Appeals), under Section 77 and 78 of the Finance Act, 1994. 2. Today when the matter came up for hearing, Shri Gopal Kanakaraj, CA, appearing for the....

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....ant remitted applicable late fee. Further, the appellant had paid the entire service tax along with interest well before the receipt of the show cause notice and there is no allegation of service tax having not been paid or has been short levied or short paid, erroneously refunded, by any reason of fraud or collusion or wilful mis-statement or suppression of facts with intent to evade payment of s....

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....iation of investigation by the department only the appellant paid the service tax along with interest, late fee and filed ST-3 returns and hence penal action for the act of non-compliance of the provisions of Finance Act on the part of the appellant is mandatory and allegation of suppression of facts made them liable to imposition of penalty under Section 77 (2) and 78 of the Act ibid. 4.1 I ha....

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....have reasons before alleging fraud, suppression etc. and secondly, the provisions of Section 78 stand controlled by Section 80 of the Finance Act, 1994, ibid. This makes that for every default, penalties under Section 77 and 78 are not automatic. 4.2 In the case on hand, much before the issuance of show cause notice the assessee has got itself registered, paid the taxes along with applicable in....