2026 (7) TMI 1620

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....pellant : None For the Respondent : Shri S.B.P. Sinha, Superintendent (AR) ORDER PER: S.K. MOHANTY: None appeared for the appellant, despite issuance of hearing notices by the Registry. Heard Learned Authorized Representative for Revenue. 2. Non-payment of service tax and non-filing of periodical ST3 returns in respect of the taxable services provided by the appellant, M/s Riva Reso....

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....Tribunal vide Final Order No. A/86040/2021 dated 17.03.2021 had dismissed the appeal as deemed withdrawal. 3. The present appellant has stated that since the issue involved in the case of the main noticee was settled under SVLRDS, 2019, penalty imposed on the appellant cannot be sustained. In this context, the appellant has placed reliance on the Final Order No. 85831-85835/2016 dated 01.06.202....

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....r consideration by the Tribunal is, whether penalties can be imposed on the co-noticees, in the eventuality, wherein the main noticee had settled the dispute under the Scheme of 2019. We find that the coordinate Bench of the Tribunal in the case of the other co-noticees has allowed the appeal, holding that once the issue has been settled by the main noticee under the Scheme of 2019, no proceedings....

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....t once the duty demand case is settled under SVLDRS-2019, as per Scheme itself, there is a waiver of penalties on the main assessee against whom the demand was confirmed as well as on other co-noticees. Some of the judgments on this issue are reproduced below: - - Anil k Madani Vide Final Order No. A/87176-87178/2023 xxxx xxxx xxxx xxxx - Subhash Panchal vide Final Order....