2024 (4) TMI 675

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....been adjudicated vide the order under challenge i.e. Order-in-Original bearing No. 0103-16-17 dated 02.02.2017 vide which the amount Rs. 1.00 Lakh has been imposed as penalty upon both the appellants, being the Director/ Authorized Signatory in terms of Section 78A of Finance Act, 1994. 2. The facts succinctly are that the appellants are engaged in providing taxable services, namely, Security Agency Services and they were collecting the tax on the value of the services, but were observed to not to have deposited the same in the Government Account. Resultantly, Show Cause Notice bearing No. 138/2015 dated 06.01.2016 was served upon the appellants proposing the recovery of Service Tax for an amount of Rs. 2,33,71,600/- alongwith interest a....

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....ower authority itself has absolved him of any liability even of the penalty under Section 78A of Finance Act. The present appellants being the family member were involved in taking care of him. Hence, could not take care of their business. The mistake if any committed was of their staff. For this reasons, the penalty is prayed to be set-aside. 6. Learned Authorized Representative while rebutting these submissions has mentioned that there is nothing in SVLDRS, Scheme to extend immunity to the co-noticees in case, the benefit of scheme is extended to one of the co-noticees of one show cause notice. It is mentioned that the Learned Adjudicating Authority has passed the order after taking into consideration all the submissions including the ....