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M/s NSSL Ltd. Versus Commissioner of Central Excise, Nashik

2015 (11) TMI 1107 - CESTAT MUMBAI

Penalty u/s 76, 77 & 78 - Benefit u/s 73(3) - Payment of service tax before issuance of SCN - Held that:- Appellant has deposited the entire dues alongwith interest on 02/02/2010, immediately on being pointed out by the Revenue. It is also appearing from the records that the appellant has intimated to the department about payment particulars vide their letter dated 14/05/2010 & the same was acknowledged by the department and also wrote a letter to the Commissioner, Central Excise Nagpur for waiv .....

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2/02/2010 - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and issuance of a show-cause notice for demand of service tax and imposition of penalties was not at all warranted. - Decided in favour of assessee. - APPEAL NO. ST/89545/13 - Dated:- 15-5-2015 - Shri Anil Choudhary, Member (Judicial) For the Petitioner : Shri P.V. Sadavarte, Advocate For the Respondent : Shri B. Kumar Iyer, Supdt. (A.R.) ORDER Per: Anil Choudhary: The appellant is in appeal aga .....

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ppellant has paid the entire dues along with interest on 02/02/2010. From the records, it further appears that they have also prayed for the benefit under Section 73(3) of the Finance Act. However show-cause notice dated 27/04/2012 was issued requiring to show-cause as to why the service tax amount ₹ 78,153/- being tax for the period 2007-08 to 2009-10 be not demanded and appropriated from the pre-deposit already made and further why not the amount of interest calculated at ₹ 10,698/ .....

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ginal and further penalty was imposed @ 200/- per day under Section 77 for failure to obtain service tax registration certificate in time and for failure to furnish prescribed returns. Also penalty of ₹ 39,077/- under Section 76 imposed. Further penalty of ₹ 78,153/- was imposed under Section 78 of the Finance Act. Being aggrieved, the appellant filed an appeal before learned Commissioner (Appeals). The ld. Commissioner (Appeals) vide the impugned order rejected the appellants appeal .....

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acknowledged by the department and also wrote a letter to the Commissioner, Central Excise Nagpur for waiver from penalties and not to issue any show-cause notice. I have perused the relevant provisions of Section 73(3). The same is reproduce as under: (3) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount o .....

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