Paul Valthaty Versus CCGST, Thane
Service Tax
2018 (12) TMI 306 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 20-11-2018
APPEAL NO: ST/87229/2018 – A/87943/2018
Service Tax
Shri Ajay Sharma, Member (Judicial)
Appellant: Shri Vishal Sheth, CA
Respondent: Shri Dilip Shinde, AC (AR)
ORDER
In the present Appeal the only issue to be decided is as to whether the appellant is liable to pay the penalty of Rs. 1,95,692/- u/s. 78 of the Finance Act, 1994.
2. The Appellant was engaged in providing services of “Business Support Service” being associated with the Indian Premier League (IPL) as a professional player from year 2009 to year 2013 through different Franchisees from time to time viz. 'Jaipur IPL Cricket Pvt. Ltd
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the issuance of show cause notice. Therefore there is no dispute that the entire service tax along with interest has been paid by the Appellant before the passing of the Adjudicating order. In the Order-in-Appeal also it has been specifically observed by the ld. Commissioner that “there is no dispute that the Appellant has discharged the amount of Service Tax along with interest before passing the order by the Original Authority.” But still the ld. Commissioner upheld the penalty of Rs. 195,692/- u/s. 78 of the Finance Act, 1994.
3. I am not inclined to accept the contention raised by ld. Counsel for the Appellant that the Appellant is not liable to pay any penalty. Thereafter another submission was raised by ld. Counsel for the Appellant
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. It is settled position that the assesee is required to be given an option by the adjudicating authority whether he is willing to pay the duty with interest and 25% penalty within 30 days from the date of adjudication. Whenever such option is not given, the facility of paying reduced penalty by fulfilling the condition of deposition of the same with interest within 30 days (along with tax dues if any) should be granted.
4. In the instant matter despite the fact that the Appellant has discharged the amount of Service Tax along with interest before passing the order by the Original Authority, the option about the reduced penalty has not been given to the Appellant. Since such option has not been given by any of the authorities below, theref
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