9911796707
TMI Blog2014 (11) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has confirmed a service tax demand of Rs. 3,24,277/- along with interest of Rs. 12,410/- against the appellant, M/s. Sunita Tools Pvt. Ltd. apart from penalties under Sections, 76, 77 and 78 of the Finance Act, 1994. Further a demand of Rs. 1,49,189/- along with interest of Rs. 8,025/- has been confirmed against the appellant, M/s. Sunita Die Parts Pvt. Ltd. apart from penalties under Sections 76,77 and 78 of the Finance Act, 1994. Aggrieved of the same the appellants are before me. 3. As the issue involved in both the appeals is same, they are taken up together for consideration and disposal. 4. The learned counsel for the appellants submits that the appellants are small time job-workers. Their factories were visited by the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-section (1) but conclusion of all proceedings against such person, similar to Section 73(3). Accordingly, conclusion of all proceedings in terms of sub-section (3A) of Section 73 implies conclusion of entire proceedings under Finance Act, 1944. In the present case, inasmuch as the appellants have discharged service tax liability along with interest thereon prior to the issue of show cause notice, the question of imposing any penalties under Sections 76 and 77 of the Finance Act, 1994 would not arise at all and consequently imposition of penalties by the authority below are clearly unsustainable in law. He also submits that the appellants have paid 25% of the penalty imposed under Section 78 subsequent to the issue of the order-in-ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation (1) For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the Central Excise Officer but for this sub-section. Explanation (2) For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service tax under this sub-section and interest thereon." 7.1 Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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