The Assistant Commissioner of GST & Central Excise Versus M/s. Sakthi Sugars Ltd.
Service Tax
2018 (10) TMI 564 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 3-9-2018
Civil Miscellaneous Appeal Nos.1004 and 1005 of 2018
Service Tax
Mr. T. S. Sivagnanam And Mrs. V. Bhavani Subbaroyan JJ.
For the Appellant : Mrs.Aparna Nandakumar, Senior Standing Counsel
For the Respondent : Mr.Akhil Suresh
COMMON JUDGMENT
T. S. SIVAGNANAM, J.
These appeals have been filed by the Revenue challenging the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order Nos.41743 and 41782 of 2017 dated 08.08.2017.
2.The above appeals have been admitted on 26.04.2018,
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(iii) Whether the Hon'ble CESTAT has erred in law in deleting the mandatory penalty imposable under Section 76, 77 & 78 of the Finance Act, 1994, when there was a deliberate omission and evasion of payment service tax, which was detected pursuant to investigation?
(iv) Whether equal penalty is not imposable for deliberate evasion of payment of service tax when the same was invoked in Show Cause Notice in the remand cases?”
3. The learned Standing Counsel for the appellant has placed before this Court a communication sent by the Deputy Commissioner (Legal), Office of the Commissioner of GST & Central Excise, Salem dated 17.08.2018, stating that on account of the monetary limits in these appeals, which are lesser than the threshold lim
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