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2009 (12) TMI 183 - CESTAT, AHMEDABADErection, commissioning and installation and management, maintenance repair service- The appellant is engaged in providing the services of erection, commissioning and installation, management and maintenance of repair service. There was a delay in payment of service tax for the months of April, May and July 2006. There is no dispute on the fact that the appellants paid the service tax with interest belatedly but before filing the service tax return. Penalty has been imposed under section 76 of the Finance Act, 1994 for delayed payment of service tax and the appellants are in appeal against the same. Commissioner (Appeals) upheld the order. Held that- the appellant definitely deserves a lenient view and application of provisions of section 80 of Finance Act, 1994 even if we accept the view taken by the Commissioner (Appeals) that the proceedings cannot be said to have been concluded as the show-cause notice was not issued by invoking provisions of section 73 of Finance Act, 1994. Viewed from any angle, penalty under section 76 cannot be justified in this case and accordingly, the impugned order is set aside and appeal is allowed by way of setting aside the penalty under section 76 of Finance Act, 1994.
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