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2015 (9) TMI 884 - CESTAT AHMEDABAD

2015 (9) TMI 884 - CESTAT AHMEDABAD - 2015 (39) S.T.R. 689 (Tri. - Ahmd.) - Penalty u/s 76 & 78 - Entire amount due paid before issuance of SCN - Held that:- except for the first periodical return the appellant was showing the correct service tax liability in the returns and that amount available in the cenvat credit account was debited by the appellant after the end of each month. Once the correct duty amount is shown in the returns there cannot be any intention of evade payment of service tax .....

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our of assessee. - Appeal No. ST/11728/2013 - Final Order No. A/10374/2015-WZB/AHD - Dated:- 10-4-2015 - H K Thakur, Member (T),J. For the Appellant : Shri Dhaval Shah, Adv. For the Respondent Rep by: Shri J Nair, AR ORDER Per: H K Thakur: This appeal has been filed by the appellant with respect to OIA No PJ/619/EDR-11/2012-13 dtd 26.3.2013. The issue involved in the present proceedings is whether the penalties under Section 76 and 78 of the Finance Act 1994 are imposable upon the appellants whe .....

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ellant the proceedings started. It was his case that there was delay in filing the first return for the period 1.4.2006 to 13.3.2007. Subsequently, the returns were filed by the appellant in time. It was his case that service tax liability was correctly calculated by the appellant and the amount available in the cenvat credit account was promptly debited at the end of the month for which service tax was payable. That due to financial difficulty there was delay in payment of first return of the s .....

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