2025 (1) TMI 313

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....>Service Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.A.N.R.Jayaprathap For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 2. In this writ petition, the petitioner has challenged the impugned Order-in-Original No.10/2022-ST(AC) dated 10.02.2022 passe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act, 1994; (iv) Penalties should not be imposed on them under Section 77(1)(a) and 77(2) of the Finance Act, 1994 inasmuch as they failed to take Registration and file ST-3 returns for the above said period; (v) penalties should not be imposed on them under Section 78(1) of the Finance Act, 1994 as they had deliberately suppressed the facts with intent to evade payment of service tax. 3. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 2017. (iii) I demand appropriate interest under Section 75 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 on the above amount of service tax. (iv) I impose a penalty of Rs. 48,12,299/- under Section 78(1) of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 on the service provider. (v) I impose a penalty of Rs. 10,000/- under Section 77(1)(a) of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the conditions of the said Section." 4. The personal hearing was fixed on 30.11.2021 and thereafter on 22.12.2021 and 29.12.2021 which were communicated to the petitioner vide communication dated 14.12.2021 and 27.12.2021. 5. The petitioner appears to have claimed that the petitioner was entitled to exemption under Notification No.25/2012-ST dated 20.06.2012 on the services provided to vario....