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2012 (10) TMI 68 - CESTAT, KOLKATAConsultancy Engineering Service - service tax demand, interest thereon & penalty - period in question 19.04.2006 to 31.03.2007 - Held that:- Admittedly, the Appellant did not contest payment of Service Tax nor it is their case that there is no delay in payment of Service Tax. Therefore, the Appellant are required to pay interest on delay in payment of Service Tax in terms of Section 75, irrespective of the fact that the Applicant have paid the Service Tax before issue of show cause notice. As prior to 18.04.2006, i.e. before insertion of Section 66 of the Finance Act, 1994, the service recipient was not required to pay the Service Tax and the service recipient became liable to pay Service Tax after insertion of Section 66 w.e.f. 18.04.2006. Thus the learned Commissioner has not imposed any penalty under Section 76 or Sections 77 and the Department has not challenged the non-imposition of penalty under Sections 76 and 77. In these circumstances, there was a reasonable cause and therefore, the penalty is not imposable as per the provisions of Section 80.
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