2019 (2) TMI 947

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.... Shri Dharmendra Srivastava, Chartered Accountant for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by learned Chartered Accountant Shri Dharmendra Srivastava for appellant and learned A.R. Shri Mohammad Altaf, Assistant Commissioner for revenue we find that service tax of Rs. 1,09,81,....

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....9 crores by way of issuance of show cause notice, which stands culminated into the impugned order passed by the Commissioner along with imposition of penalty of identical amount in terms of provisions of Section 77 of the Finance Act, 1994 along with imposition of penalty under Section 70 and 77 of the Act. Hence, the present appeal. 3. Learned Chartered Accountant appearing for the appellant f....

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....eceived by the appellant from their customers. This fact itself establishes that there was no service tax recovered by them from the service recipient. If the appellant was recovering service tax separately from the service recipient, the demand would have been raised in terms of the provisions of Section 73 A of the Finance Act. The fact that it has not been raised under the said section itself l....

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....to pay penalty of 25% of the said deposited amount. For the above proposition, he relies upon the Tribunal's decision in the case of Perfect Security & Placement Services Final Order No.72231/2018 dated 14.09.2018. 6. However, we find that in the said decision of the Tribunal penalty has been reduced to 25%, inasmuch as, no option was extended by the adjudicating authority to the assessee. As s....