9911796707
TMI Blog2010 (8) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... aside and the appeals filed by the revenue allowed. - Interest and penalties confirmed. - ST/185, 242 & 264 OF 2007 - 1201 TO 1203 OF 2010 - Dated:- 6-8-2010 - P. KARTHIKEYAN, J. ORDER 1. These are appeals filed by the revenue seeking to vacate the orders of the Commissioner (Appeals) which set aside the demand of interest and penalties imposed by the original authority in the respective cases as per the following details: Sl. No . Appeal No. Order-in-Appeal No. Period of Dispute Amounts involved Tax (Rs.) Penalty (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with intent to evade payment of service tax. Accordingly, he imposed penalties on the respondents under sections 76, 77 and 78 of the Act as mentioned in the table in the opening paragraph of the order. He also confirmed the service tax found due from the respondents along with applicable interest which had been paid before issue of show cause notice in all cases. 4. Vide the impugned order, the Commissioner (Appeals) vacated the demand of interest and the penalties imposed under sections 76, 77 and 78 of the Act relying on the decision of the Tribunal in Mass Marketing Advertising Services (P.) Ltd. v. CCE [2006] 5 STT 158 (Bang. - CESTAT) and Shakthi Motors Final Order No. 1378 of 2006 dated 21-8-2006. 5. In the appeal filed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.3 It is submitted that in the instant case, the respondents paid the amounts confirmed after the intervention of the department; but for the investigation initiated by the department, the amounts would have remained unpaid. Moreover, in terms of section 75 of the Act, the assessee who is liable to pay service tax fails to credit the tax to the account of the Central Government within the period prescribed, shall pay simple interest at the specified rate for the period of delay in paying the tax. Therefore, it was obligatory on the respondent to pay the interest for the delayed payment of service tax. The appellant seeks to restore the orders of the original authority. 6. Learned SDR submits that the impugned orders were passed rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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