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M/s. Banswara Syntex Ltd. Versus Commissioner of Central Excise, Jaipur-II

Penalty u/s 76 & 78 - services of overseas commission agents - ST was paid before SCN - Held that:- Commissioner (Appeals) has clearly noted in the impugned order that there was no suppression of facts with intent to evade service tax and the appellant itself informed the department about the liability. Further, the service tax was paid out of the Cenvat credit which was lying with the appellant and it was paid before the issuance of show cause notice. The impugned service tax was paid in cash a .....

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issue of Show Cause Notice and there was no suppression on its part as held by Commissioner (Appeals) - appellant paid the impugned service tax before the issue of Show Cause Notice and there was no suppression on its part as held by Commissioner (Appeals) - Decided in favour of assessee. - Appeal No. ST/485/2009-CU(DB) - Dated:- 7-5-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri Mayank Garg, Adv. For the Respondent : Shri B B Sharma, DR ORDER Per: R K Singh: .....

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port orders for export of its manufactured products like cotton yarn, synthetic filament yarn, fabrics etc and paid commission. Initially they did not pay any service tax thereon believing that the service was not provided in India and therefore no service tax was payable on such commission. However, on 19.5.2007 it paid the entire amount of service tax of ₹ 36,68,635/- from their Cenvat credit account. Subsequently, when the Show Cause Notice dated 13.2.2008 was issued inter alia on the g .....

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to avoid dispute it paid the impugned service tax in cash also in the month of June 2008 which was before the issue of order-in-original dated 11.7.2008. In these circumstances no penalties need be imposed more so when whatever it paid was immediately available to it as Cenvat credit. There was no malafide in this regard as has been accepted by the Commissioner (Appeals). 4. The ld. DR, on the other hand, reiterated the contentions contained in the impugned order. 5 We have considered the conten .....

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paid in cash also before the issuance of the primary adjudication order. In these circumstances, the only issue to be decided is regarding interest and penalties. In this regard we find that the Commissioner (Appeals) has clearly noted in the impugned order that there was no suppression of facts with intent to evade service tax and the appellant itself informed the department about the liability. Further, the service tax was paid out of the Cenvat credit which was lying with the appellant and it .....

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