2023 (1) TMI 1187

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.... Somesh Jain i/b. Mr. Sriram Sridharan. For the Union of India : Mr. Ashutosh Misra for Respondent No.1-. For Respondent No.2 ; Ms. Asha Desai, Senior Standing Counsel with Mr. Ram Ochani. P.C. :- Heard the learned Counsel for the parties. 2. In view of the stand taken by the learned Counsel for the Respondents, it is not necessary to detail the facts of the case. The Petitioner has....

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....akh Fifty Four Thousand Three Hundred Two Only) under Section 78 of the Finance Act, 1994. The notice is eligible to avail the benefit of reduced penalty as per the provisions of Section 78 of the erstwhile Finance Act, 1994 on fulfillment of conditions therein. e. I confirm the demand of Service Tax on the differential value, totally amounting to Rs. 7,60,25,680/- (Rupees Seven Crore Six....

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.... i. I refrain from imposing Penalty under Section 77 of the Finance Act, 1994 as discussed in para 7.16". 3. When the petition came up on board on 3 January 2023, the Respondents had contended that the Petitioner has an alternate remedy under the statute of filing an appeal. Thereupon, the following order came to be passed on 3 January 2023 : "The case of the Petitioner is that inter....

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....above I find that the case laws referred by the notice in this regard are not relevant in the subject case. The notice has quoted case law of Go Bindas Entertainment Pvt. Ltd. Vs. CST, Noida [2019 (27) GSTL 397 (Tri)] in their favour. It is ascertained from the jurisdictional authority that the case law referred by the noticee was accepted by the department on monetary grounds and not on merits. I....