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TMI Blog2009 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. - This appeal is directed against the Order-in-Appeal No. 267/2008-ST dated 30-8-2008, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The relevant facts arise for consideration are that the appellant was registered with lower authorities for service under the category of 'Security Agency Service'. They were not discharging the service tax liability under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore him, upheld the demand of service tax along with Education Cess, appropriated the amount paid by the appellants towards the liability including Education Cess and interest thereof. He imposed penalty of Rs. 200/- per day during period for failure to make payment under Section 76; penalty of Rs. 1000/- under Section 77 and penalty of Rs. 3,79,399/- under Section 78 of Finance Act, 1994. Aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. 5. The learned SDR, on the other hand, submits that the penalty imposed under Sections 76, 77 & 78 of the Act is correct. It is the submission that after visit of officers to the appellant's premises and when the case was detected by the Department, the appellant had discharged the service tax liability. She submits that the appellants have not filed the statutory returns in terms of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. As regards the penalty imposed under Section 76, I find that the said provision would come into play in a case where any person, liable to pay service tax in accordance with the provisions of Section 68 or the rules made under this Chapter, fails to pay such tax, shall liable to pay penalty, a minimum of Its. 100/- per day and a maximum of Rs. 200/- per day during period of failure to make pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual payment of the outstanding amount of the service tax. 7. At this juncture, the learned Consultant drew my attention to the provision of Section 73(3) and submitted that this Section would come into play and hence, there is no need to impose penalty under Section 76 of the Act. In my view, the said section would not apply in the facts and circumstances of the case. 8. Accordingly the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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