2025 (6) TMI 1355

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....idananda Urs, Advocate for the Appellant Shri Akshay Kumar, Suptd., Authorised Representative for the Respondent ORDER PER : P. A. AUGUSTIAN The issue in the present appeal is regarding invoking extended period of limitation and penalty imposed under Section 78 of the Finance Act, 1994. Appellant is engaged in the activity falling under 'Real Estate Agency Service'. Appellants were collecting ....

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.... However, adjudicating authority imposed penalty of equal amount under Section 78 of the Finance Act, 1994 and extended an opportunity for payment of 25% of the penalty if the appellant pays the same within 30 days from the date of order. Aggrieved by the said order, present appeal is filed. 2. When the appeal came up for hearing on 28.02.2025, learned counsel submits that since they have collect....

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....dras in the matter of CCE vs. Lawson Travel and Tours (I) Pvt. Ltd.: 2015 (38) STR 227. The learned counsel also relied on the following decisions : * CCE & ST, Bangalore vs. Adecco Flexione Workforce Solutions Ltd. : 2012 (26) STR 3 (Kar.) * CCT, Bangalore vs. Lalit Ashok: 2022 (66) GSTL 314 (Kar.) 3. Learned Authorised Representative for the Revenue submits that though the appellant had col....

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.... Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-sec. (1) in respect of the amount so paid. Therefore, authorities have no authority to initiate proceedings for recovery of penalty under Sec. 76 of the Act." 5. Considering the fact that the appe....