TMI Blog2015 (4) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... the said penalty is not mandatory. Considering the quantum of the penalty and overall facts and circumstances of the case, I am of the view that appellant certainly deserve for relief in the penalty imposed by the lower authority - Decided partly in favour of assessee. - Appeal No. ST/85821/13-Mum - - - Dated:- 9-1-2015 - Ramesh Nair, Member (J),J. For the Appellant : Shri Keval Shah, CA For the Respondent : Shri S V Nair, Asst. Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. RPS/94/NSK/2012 dated 19/11/2012 passed by the Commissioner (Appeals) Central Excise Customs, Nashik, wherein the Ld. Commissioner (Appeals) rejected the appeal filed by the appellant and mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were providing service to the Government undertaking i.e. M/s. Hindustan Aeronautics Ltd and data related to that services were very much available on record. It is his submission that as regard providing service of road construction they are under impression that their services are not taxable. He further submits that entire service tax alongwith interest were paid prior to issuance of show cause notice and even 25% penalty was also paid within the stipulated time of one month from the receipt of adjudication order. As regard alleged offence that statutory return not filed in time, he submits that the appellant could not have filed return prior to obtaining service tax registration, immediately after taking registration return has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and 25% penalty within the stipulated time period of 1 month. The penalty of ₹ 1,60,000/- imposed under Section 70, Finance Act, 1994, which is extracted below: SECTION [70. Furnishing of Returns. - (1) Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency [and with such late fee not exceeding twenty thousand rupees, for delayed furnishing of return, as may be prescribed] [(2) The person or class of persons notified under sub-section (2) of section 69, shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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