2024 (4) TMI 912

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.... Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.N.Sudalaimuthu For the R1 : Mr.D.Saravanan For the R2 : Mr.R.Nandakumar Standing Counsel for M/s. S.Ragaventhree Junior Standing Counsel For the R3 : Mr.S.P.Maharajan Special Government Pleader ORDER The petitioner has challenged the impugned Order in Original No.68 of 2022 dated 31.10.2022 passed by the second r....

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....emand interest at appropriate rate from Noticee, on delayed payment of Service tax under Section 75 of the Finance Act, 1994 on the amount demanded as (i) above iii) I impose penalty of Rs. 18,59,829/- on the Noticee, under Section 78 of the Finance Act, 1994 for their action regarding nonpayment of Service tax with the intent of evade payment of Service Tax, (iv) I impose penalt....

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....alty can be reduced 25% Service Tax demanded/confirmed if they pay the Service Tax demanded/ confirmed along with interest as well the reduced penalty of 25% Service Tax demanded/confirmed within 30 days of the receipt of this Order." 3. The issue is now covered by the decision of the Division Bench of the Principal Seat in W.P.No.24996 of 2019 dated 30.11.2022. The relevant portion reads as un....

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....petitioners within such time. If such appeals are filed within such time, the Appellate Authority shall pass appropriate orders in the proposed appeals to be filed by the respective petitioners on merits and in accordance with law without reference to the limitation." 4. This has also been followed recently by this Court in W.P.(MD) No.6852 of 2024 (Vishnuraj Jeyachandran Vs. The Deputy Commiss....