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2015 (6) TMI 511 - MADRAS HIGH COURT

2015 (6) TMI 511 - MADRAS HIGH COURT - 2015 (39) S.T.R. 569 (Mad.) - Penalty u/s 76 & 77 - taxes has been paid even before the issuance of show cause notice - Held that:- The benefit of Section 80 of the Finance Act, 1994 should be extended. In the absence of such a substantial plea and there being no bonafide justification for exemption, penalty was imposed. We find no reason why the Authorities should depart from imposing such penalty as mandated by the provisions of the Act. - issue is covere .....

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-2015 - The Honourable Mr. Justice R. Sudhakar And The Honourable Ms. Justice K. B. K. Vasuki,JJ. For the Appellant : Mr. S. Muthuvenkataraman For the Respondent : Mr. Vikram Ramakrishnan JUDGMENT (Judgment of the Court was delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal filed by the assessee as against the order dated 13.08.2009 made in Final Order No.970 of 2009 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai was admitted by this Court on the followi .....

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vy of penalty after finding that taxes has been paid even before the issuance of show cause notice?" 2. The above substantial questions of law are re-framed as follows: a) Whether no penalty under Sections 76 and 77 can be imposed if the failure is supported by reasonable cause in terms of Section 80 of the Finance Act, 1994? b) Whether the order of the Tribunal in imposing penalty under Sections 77 and 78 without taking into account relevant aspects and without rendering a finding on reaso .....

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er, the assessee filed returns and paid belatedly service tax upto December, 2001. Since the assessee had not paid service tax from January, 2002 to March 2002, October, 2002 to December, 2002 and January, 2003 to March, 2003 and for the belated payment of service tax, the assessee had not paid any interest, show cause notice was issued proposing to demand service tax with interest and penalty. In response to the said notice, the assessee filed reply stating that the belated payment of service t .....

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as the assessee had stated the amount paid prior as well as after the issue of the SCN, as stated in the reply dated 24.11.20023 to be adjusted against the demand. Accordingly the revised working sheet is prepared and enclosed as Annexure to this order. I confirm that the assessee shall pay the Service tax due to ₹ 9,915/- (Rupees nine thousand nine hundred and fifteen only) for the notice period, after adjusting the amounts already paid. 16.2. Levy of interest on belated payment is a mand .....

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f ₹ 2,58,675/- (Rupees two lakh fifty eight thousand, six hundred and seventy five only) under section 76 of the Act. 16.4. Apart from being irregular in payment of Service Tax, they were irregular in filing of returns also. Therefore, I order payment of ₹ 1000/- (Rupees one thousand only) under section 77 of the Act. 5. Aggrieved by the order of the Adjudicating Authority, the assessee filed an appeal before the Commissioner (Appeals), who dismissed the appeal holding that the appel .....

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his individual capacity as proprietor of the company and the said capacity was not disputed by the Authorities below, it was open to the authority to examine the question whether the benefit of Noficiation No.7 of 2001, which granted exemption to taxable service provided to a client by an individual professional videographer in relation to video tape production from the whole of the service tax leviable, was available to the assessee. 7. Subsequent to the remand order, the Adjudicating Authorit .....

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available, since the appellant/assessee was not an individual professional videographer and he was a proprietor of a firm. 9. As against the said order, the assessee filed further appeal before the Tribunal. The Tribunal dismissed the appeal, thereby confirmed the order of the Commissioner (Appeals), holding that financial hardship was the only ground raised for belated payment of service tax, which was not a ground for holding that assessees were not liable to penalty. 10. Not satisfied with th .....

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