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2015 (12) TMI 956 - CESTAT BANGALORE

2015 (12) TMI 956 - CESTAT BANGALORE - TMI - Imposition of penalty - Default in payment of service tax - appellant did not file ST-3 Returns - Held that:- Appellant got registered in July 2008 and visit of the officers tookplace on 29.1.2009. Even though the tax for January 2009 was liable to be paid only on 31.3.2009, the appellant paid the entire liability on 04.2.2009. In fact, some amount was paid in excess. This shows that the appellant had reasonable cause for non-payment which is financia .....

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Dated:- 1-5-2015 - B S V Murthy, J. For The Appellant : Mr R Muralidhar, Adv. For The Respondent : Mr N Jagdish, AR Per: B S V Murthy: The issue involved is whether the appellant is liable to pay penalty for default in payment of service tax. 2. The brief facts of the case are as under : The appellant, a registered partnership firm, is providing taxable services under the category of "Real Estate Agency Services" with effect from 23.7.2008. Consequent to visit made by the departmental .....

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service tax and interest already paid under Section 73(1) and 75 of the Finance Act, 1994 along with proposals for imposing penalty under Sections 76, 77 & 78 ibid etc. which was adjudicated by the Order-in-Original No. 34/2010 (Service Tax) dated 31.3.2010, duly confirming the appropriation of tax of ₹ 7,24,570/- and interest of ₹ 20,640/- already paid under Section 73(2) and 75 of the Finance Act, 1994 respectively and imposing penalty of ₹ 8,00,000/- under Section 78 ib .....

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