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2015 (10) TMI 2099 - CESTAT KOLKATA

2015 (10) TMI 2099 - CESTAT KOLKATA - TMI - Waiver of Penalty under Section 77 & 78 of Finance Act, 1994 Appellant contested that penalty cannot be imposed under Section 78 of the said Act and entire service tax & interest was paid before the issue of SCN Appellant had no intention to evade payment of service tax for imposing Section 78 penalty Revenue admitted that entire tax was paid before the issue of SCN Revenue stated further that imposing penalty under Section 77, intention to eva .....

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his appeal has been filed by the appellant against Order-in-Appeal No.222/Bol/2012 dated-07/11/2012 passed by Commissioner of Central Excise (Appeals-III), Kolkata as first appellate authority under which Order-in-Original dated-27/02/2009 passed by the Adjudicating authority has been upheld. 2. Shri A.K. Bhattacharjee (Consultant) appearing on behalf of the appellant argued that penalties of ₹ 1,05,659/- & ₹ 1,000/- have been imposed upon the appellant by the Adjudicating author .....

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ection 78 of the Finance Act, 1994. It was further argued by the Learned Consultant that period of demand is 200607 and appellant was required to pay duty under reverse charge for the services obtained from overseas service providers. It was his case that tax payment on reverse charge mechanism under Section 66A of the Finance Act, 1994 was introduced w.e.f. 18/4/2006. That reverse charge mode of payment was new and the entire service tax & interest was paid before the issue of show cause no .....

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