Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 127 - AT - Service TaxPenalties u/s 76 and 78 – non payment / late payment of service tax - the Appellant pleaded that they are challenging only the penalty imposed under Section 76 of the Finance Act and not the penalty under Section 78; that since penalty under Section 78 has been imposed and since the entire amount of service tax alongwith interest had been paid prior to the issue of show cause notice, imposition of penalty under Section 76 is not warranted Held that: in view of judgments of Hon’ble Kerala High Court in the case of Asstt. Commissioner of Central Excise vs Krishna Poduval (2010 -TMI - 75949 - Kerala High Court) and Bajaj Travels Ltd. vs CCE, Chandigarh (2009 -TMI - 34637 - CESTAT, NEW DELHI) wherein it has been held in very clear terms that in respect of the same transaction, penalties can be imposed separately under Section 76 as well as 78 of the Finance Act. One plea of the Appellant is that in view of the provisions of Sub-section 3 of Section 73, no show cause notice should have been issued for imposition of penalty as the entire amount of service tax alongwith interest had been paid even prior to the issue of show cause notice and immediately after being informed by the Department. However, Sub-section (4) of Section 73 clearly states that the provisions of sub-Section (3) are not applicable to the cases of short levy or non-levy or erroneously refund of service tax due to fraud, willful mis-statement, suppression of facts etc. and in this case, circumstances clearly indicate that the non-payment was due to willful suppression on the part of the Appellant
|