9911796707
Advanced Search 
TMI Blog2010 (8) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... . - The appellants, M/s. Lion Security Services, Chamrajpet, Bangalore seek waiver of pre-deposit of the following penalties imposed on them by the Asst. Commissioner of Service Tax, vide Order-in-Original No. 71/2008 dated 18-7-2008 and sustained by the Commissioner (Appeals) :- (i) Penalty of Rs. 3000/- under Section 77 of the Finance Act, 1994 (the Act) for delay in filing returns; (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thereafter I am not going ahead in adjudicating the amount pertaining to that period as it would amount to issue of two OIOs for the same period. In respect of the balance period to be demanded from the assessee. I am to conclude that the assessee has paid the amount and has also filed the return though belatedly. The assessee has himself quantified and paid the amount and has also filed the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the ground that the show cause notice basic to the proceedings had invoked a non-existent provision namely Section 72 of the Act for demanding the Service tax liability. Ld. Counsel for the appellants submits that the appellants have already paid the service tax liability confirmed against them. They prayed for waiver of pre-deposit of the penalties. It is submitted that if the assessee had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g justifying the order of the original authority. Therefore prima facie, the order of the original authority and the impugned order are not sustainable. The assessee had already paid the tax due, applicable interest and also filed the tax returns. In the circumstances, the application for waiver of pre-deposit of the amounts is allowed.
(Pronounced and dictated in the open court) X X X X Extracts X X X X X X X X Extracts X X X X
|
