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2015 (7) TMI 33 - CESTAT MUMBAI

2015 (7) TMI 33 - CESTAT MUMBAI - TMI - Penalties under Sections 76, 77 and 78 - GTA services - Held that:- From the records it is seen that the issue relates to short-payment of service tax on GTA services. As soon as the same was pointed out, the appellant willingly and voluntarily discharged the service tax liability along with interest on 23/11/2009. Therefore, the matter should have been closed there itself. Section 73(3) of the Finance Act, 1994 provides for closure of all proceedings in a .....

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P R Chandrasekharan, Member (T),J. For the Appellant : Shri D H Nadkarni, Adv. For the Respondent : Shri B Kumar Iyer, Superintendent (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. SR/254/NGP/2011 dated 21/02/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Vide the impugned order the lower appellate authority has upheld the imposition of penalties under Sections 76, 77 and 78 of the Finance Act, 1994 on the appellant, M/s. Sh .....

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ould have been closed. Nevertheless, the department sought to keep the matter alive by issuing a show cause notice dated 21/01/2010 alleging suppression on the part of the appellant and consequently, the tax liability discharged by the appellant has been confirmed and penalties imposed. The learned counsel submits that it is a case where proceedings should not have been initiated ab intio. Section 80 of the Act provides for waiver of penalties, which discretion has not been exercised by the lowe .....

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