2024 (6) TMI 450

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....ccount bearing A/c. No. 74980200001842, maintained by the third respondent, by considering the petitioner's representation dated 25.09.2023. 2. The specific case of the petitioner is that neither the show cause notice that preceded the aforesaid Order in Original No.71/22-ST dated 15.03.2022 bearing Ref.C.No.IV/19/75/2020-ST-ADJN nor the aforesaid Order in Original No.71/22-ST dated 15.03.2022 was received by the petitioner and that the Department without communicating the aforesaid order has recovered an amount of Rs. 14,70,900/- on 05.05.2023. 3. It is submitted that the petitioner has filed a statutory appeal before the Appellate Commissioner at Trichy on 02.06.2023, which has now been acknowledged vide letter dated 26.09.2023 ....

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....t, 1994. iv) Penalty should not be imposed on them under the provisions of section 78 of the Finance Act 1994 and v) Penalty should rot be imposed under the provisions of section 77 of the Finance Act, 1994. 10. The assessee are further directed to produce at the time of showing cause all the documents and evidences upon which they intend to rely in support of his defense. 11. The assessee should indicate in their written reply as to whether they desire to be heard in person before the case is adjudicated. If no mention is made in the written reply to the show cause notice, it would be presumed that they do not desire to be heard in person. 12. If no cause is shown against the action proposed to ....

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.... Section 77(2) of the Finance Act, 1994. Operative portion of the order reads as under: "i) I demand Service Tax of Rs. 7,30,453/ (including Cess) (Rupees Seven lakhs thirty thousand four hundred and fifty only) from M/s KA RAMDAS, Trichy for the period from April 2015 to June 2017 under proviso to Section 73 (1) of the Finance Act, 1994 ii) I demand appropriate interest on the Service Tax liability demanded at Sl. No. (i) from M/s KA RAMDAS under Section 75 of the Finance Act, 1994, iii) I impose a penalty of Rs 7,30,450/ on the assessee under the provisions of section 78 of the Finance Act, 1994, and M/s KA RAMDAS are informed that the penalty payable under Section 78 of the Finance Act, 1994 shall be 25% of the....