M/s Manohar Engineering Versus CCGST, C&E, Jabalpur
Service Tax
2018 (8) TMI 1402 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 8-8-2018
S.T. Appeal No.51181 of 2018-SM – A/52750/2018-SM[BR]
Service Tax
Sh. Ashok Jindal, Member (Judicial)
Ms. Asmita Nayak, Advocate for the appellant
Sh. P.R. Gupta, AR for the Respondent
ORDER
Per: Ashok Jindal:
The appellant is in appeal against the impugned order seeking waiver of penalty imposed on them under Sections 77 and 78 of the Finance Act, 1994.
2. Brief facts of the case are that an intelligence was gathered against the appellant that they were not paying service tax, therefore an investigation was conducted and it was pointed out to the appellant that they
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ions.
4. In this case, the appellant is disputing only imposition of penalties imposed on them by way of impugned order. As per provisions of Section 73(3) of the Act, if assessee pays whole of the service tax alongwith interest on pointing out and intimated to the Department, in that circumstances, the show cause notice is not required to be issued. Admittedly, in the case in hand, the appellant paid the amount of service tax in dispute alongwith interest and intimated to the department. In that circumstances, if show cause notice was required to be issued then it is to be issued within a period of one year from the date when the appellant intimated to the Department, but same has been issued after expiry of the normal period of limitatio
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