TMI Blog2007 (12) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... PB), - Dated:- 6-12-2007 - Shri P.K. Das, Member (J) Shri Atul Gupta, Company Secretary, for the Appellant. Shri S.L. Meena, DR, for the Respondent. [Order] - The appellant filed this appeal against imposition of penalty under Sections 76, 78 and 77 of the Finance Act, 1994. 2. The relevant facts of the case in brief are that the appellants are engaged in providing service unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 1,52,330/- under Section 76 for not depositing the tax on time and also imposed penalty of Rs. 1,61,120/- under Section 78 of the Finance Act, 1994 for suppression of facts with intent to evade Service tax and a penalty of Rs. 2,000/- was imposed under Section 77 for non-filing of ST-3 return. 3. Learned Counsel on behalf of the appellant submits that the appellant deposited the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant deposited the tax and there is suppression of fact with intent to evade payment of tax. 5. After hearing both the sides and on perusal of records, I find that Commissioner (Appeals) observed that the appellants had taken Service tax registration in the year 2001 and after issue of the show cause notice dated 21-8-2003 for non-filing of ST-3 return; the appellant deposited the tax and file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant paid the tax before issue of the show cause notice but they have not paid the interest alongwith tax. Thus, it is a clear case of failure to file the return within the stipulated period and to pay tax. Accordingly, the imposition of penalty under Sections 76 and 77 of the Finance Act, 1994 is upheld. The impugned order is modified in the above terms. (Order dictated and pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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