recovery from the Noticee under Section 75 of the
Finance Act, 1994 read with Section 174 of CGST Act, 2017.
C. In respect of Para ... with proviso to Sub-Section(1) of
Section 73 and 75 of Finance Act, 1994 read with Section 174 of
CGST Act. 2017. Held accordingly
Section 73 of the "Act along with interest thereon under
Section 75 of the 'Act' read with Section 174 of CGST ... liable for imposition
of penalty under Section 78 of the 'Act read with Section
174 of CGST Act, 2017 for suppressions of the facts
above under Section 75
of the Act' read with Section 174 of CGST Act, 2017;
(iii) Penalty should not be imposed upon them ... above under
Section 78 of the 'Act' read with Section 174 CGST Act,
2017.
(iv) Penalty under Section
balance Service Tax amount of Rs.
Section 732} of the Finance Act , read with Section 174 af CGST Act , SOV?
and thereby imposing penalty ... under Sub- Section (1) of
Section 78 of Fmance Act, 1944 read with Section 174 of CGST Act, S017,
nenalty of Rs. 10,000/- under
balance Service Tax amount of Rs.
Section 732} of the Finance Act , read with Section 174 af CGST Act , SOV?
and thereby imposing penalty ... under Sub- Section (1) of
Section 78 of Fmance Act, 1944 read with Section 174 of CGST Act, S017,
nenalty of Rs. 10,000/- under
balance Service Tax amount of Rs.
Section 732} of the Finance Act , read with Section 174 af CGST Act , SOV?
and thereby imposing penalty ... under Sub- Section (1) of
Section 78 of Fmance Act, 1944 read with Section 174 of CGST Act, S017,
nenalty of Rs. 10,000/- under
balance Service Tax amount of Rs.
Section 732} of the Finance Act , read with Section 174 af CGST Act , SOV?
and thereby imposing penalty ... under Sub- Section (1) of
Section 78 of Fmance Act, 1944 read with Section 174 of CGST Act, S017,
nenalty of Rs. 10,000/- under
balance Service Tax amount of Rs.
Section 732} of the Finance Act , read with Section 174 af CGST Act , SOV?
and thereby imposing penalty ... under Sub- Section (1) of
Section 78 of Fmance Act, 1944 read with Section 174 of CGST Act, S017,
nenalty of Rs. 10,000/- under
balance Service Tax amount of Rs.
Section 732} of the Finance Act , read with Section 174 af CGST Act , SOV?
and thereby imposing penalty ... under Sub- Section (1) of
Section 78 of Fmance Act, 1944 read with Section 174 of CGST Act, S017,
nenalty of Rs. 10,000/- under
Gupta, 10/174, Patel Nagar, Moti Katra,
Agraunder the Section 73 (2) of the Finance Act, 1994,
read with Section 174 of CGST ... evade payment of service tax under Section 78 of the Act
read with Section 174 of the CGST Act, 2017.
e. Penalty should
