2022 (10) TMI 582

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....port agency service. The appellant then paid the service tax along with interest on being pointed out by the department. However, Show Cause Notice was issued proposing to appropriate the amount already paid by the appellant and for imposing penalties. After due process of law, the original authority imposed penalty under sections 77 and 78 of the Finance Act, 1994. The appellant filed appeal before Commissioner (Appeals) who upheld the same. Aggrieved by the said order of imposing penalties, the appellant is now before the Tribunal. 2. The learned counsel Shri D. Jaishankar appeared and argued for the appellant. He submitted that immediately when the audit had pointed out the short-payment of service tax, the appellant had paid up the ent....

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....under sec. 73(4A) of the Finance Act, 1994 so as to avoid litigation and buy peace from the department. These facts were not considered by the adjudicating authority and penalty @ 100% under sec. 78 was imposed. 4. He relied upon the decision in the cases of Spectrum Power Generation Ltd. Vs. CCE, Hyderabad reported in 2017 (3) GSTL 500 (Tri. Hyd.), CCE & LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. reported in 2012 (26) STR 3 (Kar.) and CCE, Nagpur Vs. Galaxy Construction Pvt. Ltd. reported in 2017 (48) STR 37 (Bom.). 5. The learned AR Shri R. Rajarajamn supported the findings in the impugned order. He adverted to para 2.01 of the Order in Original and submitted that there was deliberate suppression on the part of the appe....

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....cer shall proceed to recover such amount in the manner specified in this section, and the period of "thirty months" referred to in sub- section (1) shall be counted from the date of receipt of such information of payment. Explanation.1- For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the [Central Excise Officer], but for this sub-section. Explanation 2. - For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in r....