2013 (1) TMI 321

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... D. M. Misra :   Heard both sides.   2. These appeals are filed by the appellants against the Order-in-Appeal No. 49-50/ST/Kol/2012 dated 7.2.2012. 3. Briefly stated the facts of the case are that the appellants were the manufacturers of excisable goods and they availed services of Goods Transport Agency (GTA) in transporting their goods. The Service tax is paid by the respective tra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the returns and Rs.5,000/- for delay in taking registration under Section 77 and penalty of Rs.4039/- under Section 78 of the Finance Act, 1994. Aggrieved, the appellants filed Appeal before the ld. Commissioner (Appeals) and the Revenue had also filed an appeal challenging the penalty of Rs.5,000/- imposed under Section 77 (1) of the Finance Act, 1994, for delay in obtaining registration. The l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taking registration. I find that there is no material produced by the Revenue in support of imposition of penalty under Section 78 of the Finance Act, 1994. At this stage, the ld. C.A. appearing for the appellants pointed out that since the service tax was already paid along with interest and not disputed by the Appellant, the Department ought not have issued the notice in view of Section 73 (2) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X