TMI Blog2010 (8) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... and the interest due before the issue of show cause notice. The ratio applied to similar penal provisions of the Act. - ST/182-183, 266, 269, 292-294 & 296 OF 2007 - 1193 TO 1200/2010 - Dated:- 6-8-2010 - P. KARTHIKEYAN, JJ. ORDER 1. These are appeals filed by the Revenue seeking to vacate the orders of the Commissioner (Appeals) which vacated the following orders of the original authority : Sl. No. Appeal No. Order-in- Appeal No. Period of Dispute Amounts involved Tax (Rs.) Penalty (Rs.) 1. ST/182/07 54/07-CE dt. 15-2-07 September 03 to March 05 Rs. 13,675 Rs. 100 per day u/s 76 Rs. 500 u/s 77 Rs. 13,675 u/s 78 2. ST/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perator Services and Multi System Operator Service of section 65(105)(zs) of the Finance Act, 1994 (the Act). During the respective material period, each of the assessees provided taxable service without following statutory formalities such as paying the tax due, filing service tax return etc. After due process of law, the original authority found in each case that the respondent had wilfully evaded payment of tax and did not follow the statutory provisions. All the respondents paid the tax due along with applicable interest before issue of show cause notice in each case. In adjudication, the original authority found that the respondents had wilfully suppressed the fact of providing taxable service and evaded the tax due; they wilfully f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Swastik Tubes (P.) Ltd. v. CCE 2006 (203) ELT 485 (Trib. - Delhi). 5.2 Reliance is also placed on the decision of the Tribunal in CCE v. Toshi Auto Industries (P.) Ltd. 2005 (183) ELT 48 (Trib. - Delhi), which had held to the same effect. In that case, the Tribunal found that since the respondent had paid the duty with interest when they were caught by the department, the duty with interest paid before the issuance of show cause notice was not voluntary. This ratio applied to similar cases involving demand of service tax. 5.3 It is submitted that in the instant cases, the respondents paid the amounts confirmed after the intervention of the department; but for the investigation initiated by the department, the amounts would h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the instant case, the original authority rendered a finding that the respondents had evaded service tax due deliberately. He appropriated the service tax and interest paid. He also imposed penalties under sections 76 and 78 of the Act. The impugned order vacated the demand of interest and penalties imposed on the respondent solely for the reason that it had discharged the service tax liability as well as the liability to applicable interest before the issue of show cause notice. The respondent had not disputed its tax liability. In passing the said order, Commissioner relied on the decision of the Tribunal in Mass Marketing Advertising Services (P.) Ltd. s case (supra) and Shakthi Motors case (supra). I find that these decisions had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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