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2020 (1) TMI 535 - AT - Service TaxImposition of penalty - non/short payment of service tax - demand of tax alongwith interest and penalty - HELD THAT:- As per the reports dated 25-02-2011 and dated 18- 12-2013, the Appellant has already filed ST-3 returns for the entire period under dispute and have also paid service tax of ₹ 12,99,634/- with returns and the balance amount of ₹ 70,34,271/- is paid as per stay order passed by this tribunal aggregating to ₹ 83,33,905/-, hence, the entire tax demand as per the impugned Order stood paid, which is upheld. With respect to payment of interest, the learned Authorized Representative submits that the Appellant is liable to pay interest on the delayed payment of service tax. We agree with the contentions of the learned Authorized Representative and hold that the Appellant would be liable to payment of interest in accordance with law, if not paid. We further uphold penalty of ₹ 5,000/- under Section 77 of the Finance Act, 1994 for delayed filing of returns by the Appellant. The penalty imposed U/s 78 of the Act is set aside noticing that the Appellant has already filed returns, though belatedly, and disclosed their service tax liability, hence, there is no suppression of facts etc involved in the instant case. Appeal allowed in part.
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