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2015 (11) TMI 1479 - CESTAT NEW DELHI

2015 (11) TMI 1479 - CESTAT NEW DELHI - TMI - Penalty u/s 76 & 77 & 78 - Enhancement of penalty - Held that:- Issue relating to applicability of service tax on MICR services was under dispute and this issue was taken up by the Indian Banks Association with the Ministry of Finance. CBEC vide its letter No.137/1/2005-CXA, dated 25.02.2005 replied that Indian Banks Association's representation had been rejected and that IBA should advise all the member Banks to pay service tax with interest at the .....

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s alike, the Commissioner (Appeals) was fully justified in invoking Section 80 for waiving penalty under Section 78 ibid. Further, when the facts and circumstances do not indicate any wilful mis-statement or suppression, penalty under Section 78 ibid is not attracted. - Decided against Revenue. - Appeal No. ST/158/2009-CU[DB] - Dated:- 31-7-2015 - G Raghuram, President And R K Singh, Member (T), JJ. For the Appellant : Mr B B Sharma, DR For the Respondent : Mr A K Batra, CA ORDER Per R K Singh R .....

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re not mutually exclusive during the relevant period. 3. The ld. advocate for the respondent stated that the issue was earlier settled by CESTAT Final Order No. 57/11-12/2009 dated 12.01.2009 in terms of which the penalty under section 76 ibid imposed by the Commissioner vide Revision order No. 48/CE/R.N./07 dated 25.10.2007 was set aside and it is recorded by the Commissioner (Appeals) that there was reasonable cause for not paying impugned service tax which in any case was paid on 18.03.2005 a .....

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20.06.2005 demanding service tax for the period 01.01.2002 to 09.09.2004 was issued to the respondent. The said Show Cause Notice was adjudicated vide Order-in-Original dated 26.10.2005 in terms of which service tax demand of ₹ 17,85,071/- was confirmed and penalties of ₹ 500 each under Sections 76 and 77 of the Finance Act,1994 were imposed. The Commissioner in its revisionary capacity revised the impugned Order-in-Original dated 26.10.2005 vide Revision Order dated 25.10.2007 in te .....

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t the enhanced rate applicable at the time of billing and the service tax payable at the rate of rendition of service which was adopted in the earlier Show Cause Notice dated 20.06.2005 and also for imposition of penalty under Sections 75A, 76 and 78 ibid. The primary adjudicating authority vide order dated 23.01.2008 confirmed the demand, appropriated the tax and interest already paid and imposed penalty of ₹ 500/- under Section 75A and ₹ 18,07,274/- under Section 78 ibid taking not .....

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