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2015 (11) TMI 330 - CESTAT NEW DELHI

2015 (11) TMI 330 - CESTAT NEW DELHI - TMI - Levy of penalty for delayed payment of service tax - Suppression of facts - appellants are engaged in the manufacture of Detergent Cakes/Powder, Scouring Powder/Bar and were procuring the raw material i.e. Linear Alkyl Benzene (LAB) from M/s.Reliance Industries Ltd., Gujarat to their unit at Ban Majra and Majra - appellants were on mistaken belief that M/s.Reliance was paying the eservice tax - Due tax along with interest paid before issuance of SCN - .....

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ATAKA HIGH COURT] it has been held that no show cause notice could be issued for imposition of penalty when service tax alongwith interest is paid before issuance of show cause notice. Applying the ratio laid in the above case, and taking into consideration the facts presented, I am of the view that the penalty imposed is unjustified - impugned order is set aside - Decided against Revenue. - Appeal No. ST/52855/2015-ST-SM - Final Order No. 53191/2015 - Dated:- 12-9-2015 - Hon ble Smt. Sulekha Be .....

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was paid by Hindustan Uniliever Ltd. (M/s.HUL) The consignors were M/s.Reliance, and the consignee were the appellants and the freight was paid by HUL. The appellants were on mistaken belief that M/s.Reliance was paying the eservice tax. On realising that they were liable to pay service tax, they deposited service tax along with interest vide challan dated 25.5.2011 for the period from 2006-07 to 2010-2011 and the same was informed to the department vide their letter dated 7.6.2011. Thereafter .....

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ad voluntarily paid service tax on realizing their liability to pay service tax. It is only after that, the department had issued show cause notice alleging suppression of facts and invoking extended period of limitation. It is seen stated that in the show cause notice that the visiting staff on 21.9.2012 noticed that the appellant had intimated to the department vide their letter dated 7.6.2011 that they had been receiving LAB as input from M/s.Reliance Industries Ltd. for use in manufacturing .....

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