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2023 (7) TMI 302 - CESTAT KOLKATASeeking waiver of Penalty - delay in payment of service tax for the period from April 2015 to September 2007 due to non receipt of transport subsidy from the Central Government, which was paid when transport subsidy was received - HELD THAT:- There was a delay in payment of service tax by the Appellant for the period April 2005 to September 2007. They were paying service tax before that period and filed returns. The Appellant attributed delay in receipt of transport subsidy from the Government as the reason for the delay in payment of service tax. It is observed that the Revisionary authority has not given any finding to reject the reason stated by the Appellant for the delay in payment of service tax. Immediately on receipt of the transport subsidy from the Government they have paid the service tax along with interes - this is a fit case for not issuing show cause notice as provided under Section 73(3) of the Finance Act, 1994. Since there is no evidence available on record to establish that the Appellant has delayed the payment of service tax with an intention to evade payment of service tax, we hold that penalty under Section 78 of the Finance Act, 1994, not imposable in this case. The Appellant is liable to pay interest for the delayed payment of service tax, which they have paid. The impugned Revision Order is not sustainable, and the same is set aside - appeal allowed.
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