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2010 (2) TMI 325 - CESTAT, NEW DELHIPenalty- Appellant under contract with M/s. Singrauli Super Thermal Power Station gave on rent vehicles for the use of officers and staff. The appellant did not pay service on the services of rent-a-cab. The appellant voluntarily paid the duty. Another show cause notice was issued by the Department proposing demand of Rs. 19,490/- for the period from January, 2001 to 15th April, 2005 [excluding the period covered by show cause notice dated 29-4-04]. In pursuance of second show cause notice, the original authority confirmed the demand of service tax of Rs. 20,920/- [though the demand was only Rs. 19,490/- as per the show cause notice] along with interest. He has imposed penalty of Rs. 500/- under Section 75A for late registration; imposed penalty of Rs. 5000/- under Section 77 for non-filing of the return. He has also imposed Rs. 20,920/- as penalty under Section 76 of the Act and Rs. 41,840/- under Section 78 of the said Act. Commissioner (Appeals) vide his impugned order upheld the order of the original authority. Held that- conduct of the appellant showing their bonafide. Moreover, invocation of extended period in second SCN not justified. Section 8 of the Act invokable. Penalties set aside.
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