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2009 (12) TMI 459 - CESTAT, NEW DELHIPenalty - The appellants are Multi-system Operator who receive the satellite signals from Broadcaster and pass on the signal to the cable operators for which they were charging some amount. The adjudicating authority confirmed demand of service tax on the assessee and also imposed penalty under section 77, and penalty of Rs. 200 per day under section 76. since the adjudicating authority's order was silent about the interest, the same was taken up for review by the Commissioner who confirmed the demand of interest and also imposed penalty of Rs. 100 per day for the period upto 17.4.2006 and at the rate of Rs. 200 per day for the period of failure w.e.f. 18.04.2006, till the date of payment of service tax. Thus the assessee challenge the penalty. Held that - since penalty u/s 76 is attracted whenever there is non payment of service tax by due date and further since assessee during relevant period did not pay any service tax and no convincing reason was given by assessee for non-payment of service tax, imposition of penalty upon assessee was justified.
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