TMI Blog2010 (7) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... intention to evade service tax is absent in this case, penalties imposed under Sections 78 and 77 of the Act may not be sustainable. However, the penalty imposed under Section 76 is on a different footing. The same is imposed for delay in payment of tax during the material period. Section 76 provides for imposing penalty ranging from Rs. 100 to Rs. 200/- per day. In the facts of the case, the maximum penalty provided under this Section is apparently not imposable, there shall be waiver of pre-deposit and stay of recovery of the balance dues adjudged against the appellants pending decision in the appeal. - ST/72/2010 - S/237/SMB/WZB/MUM./2010-IV - Dated:- 30-7-2010 - P. KARTHIKEYAN, J. P.V. Sadavarte for the Appellant. S.M. Vaidy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants did not discharge their tax liability. On the omission being pointed out, the appellants paid the entire service tax and interest thereon before issuance of the show-cause notice. They had also paid late fee of Rs. 2000/- under Section 70 of the Act for delayed filing of the two ST-3 returns, before adjudication. 3. Moving the application for waiver of pre-deposit of penalties, the learned Advocate for the appellants submits that failure to pay service tax and to follow other statutory formalities by the appellants had been occasioned by reasons beyond his control. He had to visit his native place in Uttar Pradesh frequently during the material period for treatment of his father, who was ailing and eventually expired on 4.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case, I find that, prima facie, penalties imposed under Sections 78 and 77 of the Act may not be sustainable. However, the penalty imposed under Section 76 is on a different footing. The same is imposed for delay in payment of tax during the material period. Section 76 provides for imposing penalty ranging from Rs. 100 to Rs. 200/- per day. In the facts of the case, the maximum penalty provided under this Section is apparently not imposable. 6. In the circumstances, I order that the appellants shall make deposit of Rs. 1,15,300/-, which works out to penalty @ Rs. 100/- per day for the delay in payment of the tax involved. The appellants shall deposit this amount within a period of eight weeks and report compliance on 01.10.2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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