2025 (7) TMI 1457

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....toms, Central Excise & Service Tax (Appeals), Nagpur, it is the alleged rendering of 'scientific and technical consultancy service' between 2007-08 and 2011-12 without discharging liability of Rs.8,25,432 on consideration of Rs.72,38,250 that is impugned before us. The order of the original authority, confirming the liability under section 73 of Finance Act, 1994, along with appropriate interest under section 75 of Finance Act, 1994, besides imposing penalties under section 75, 76 (limited to the dues upto the date of incorporation of mutual exclusivity in section 78) and 78 of Finance Act, 1994, was upheld in the impugned order leading to this proceeding before us. 2. In the context of the dispute, section 65(105) of Finance Act, 11994 wa....

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....1994 and the cases relied upon by the original authority for simultaneous imposition of penalty till 10th May 2008, when the two were rendered mutually exclusive, pertains to the period before. The non-existence of such proviso at some time in the past cannot be deemed to be erasure of such restriction when the show cause notice came to be issued. Hence, penalty under section 76 of Finance Act, 1994 imposed by the original authority is without authority of law. The adjudication order has undertaken elaborate discussion on the justification for imposition of penalties under section 76, 77and 78 of Finance Act, 1994 without discussion of the merit of the levy and only on the assertion that the leviability had not only not been contested but a....