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TMI Blog2015 (1) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of Rs. 357/- (Rupees three hundred fifty seven only) under section 35F of the Central Excise Act 1944 and has been penalty imposed of Rs. 14,600/- under section 76 for delay in payment of service tax alongwith interest. Cenvat credit of Rs. 3213/- was also disallowed and penalty of Rs. 2 ,000 /- under Rule 15(B) of Cenvat Credit Rules 2004 was imposed. 3. Briefly stated that the facts of the case are that the appellants having Service Tax Registration No. DL-1/ST/R-I/13/2004-05 in form ST-2 under Section 69 of the Finance Act, 1994 (34 of 1994), were engaged in the business of Cargo Handling Services. As per the provisions of section 68 of the Finance Act, 1994 read with Rule 6(1) & (2) of the Service Tax Rules, 1994, the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act 1944 and Rule 15(3) of the Cenvat credit Rules 2004 for delay in payment of Service tax amount of interest is Rs. 357/- and penalty imposed is Rs. 14,600/-. 5. Ld. Counsel pointed out that similar case, same party Single Member vide her Appeal No. ST/58726/2013-ST(SM) dated 29.1.2014 has dropped a imposition of penalty Section 80 of finance Act 1944. On the ground that appellant was new entrant as service provider in India and as such, the late filing of returns and late deposit of service tax could be on account of various problems faced by them and cannot be held attributable to any mala fide. 6. On the other hand Ld. DR they are submit that a report of her continued violation in respect of in terms of Service Tax and delay are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts under Rule 15(3) of the Cenvat Credit Rules, 2004 Para 7 So far as the confirmation of demand of interest of Rs . 357/- and imposition of penalty of Rs. 14600/- under Section 76 of the Finance Act, 1944 on account of delayed payment of service tax, are concerned, I find that the appellants have themselves admitted that there was delay in payment of service tax during the period April, 2005 to September, 2005 and they, by admitting their mistake, had deposited the above said amount of interest, which has already been appropriated in the impugned Order-in-Original. As regards penalty of Rs. 14600/- imposed on the appellants on account of delayed payment of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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