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2016 (1) TMI 654 - CESTAT ALLAHABAD

2016 (1) TMI 654 - CESTAT ALLAHABAD - TMI - Levy of penalty for Delay of payment of service tax due to Bank refused to take deposit of tax in absence of PAN based registration number - delay of one week due to obtaining PAN based registration number - Held that:- Appellant had paid the amount of tax within a week, on being so pointed out by the Revenue much before issuance of SCN, which was issued on 19.05.2011, months after the amount was paid. - no case of deliberate default or contumacious co .....

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ts are that the Appellant is an "authorized service station" and registered with the Service Tax Department for discharging service tax w.e.f.31.05.2004. A show-cause notice (SCN) was issued to them alleging therein that the Appellant was not paying service tax nor filed any half yearly returns. A summons was sent to them on 16.03.2010. Shri Arvind Singh, Partner of the Appellant Company, appeared before the Superintendent (Prev.) of Central Excise on 25.03.2010 and the statement was r .....

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ide notice dated 19.5.2011 as to why the amount of ₹ 12,634/- be not demanded and appropriated from the pre-deposit already made along with interest amount of ₹ 21,551/-, the calculation of which is given in the SCN and penalty was proposed under Section 77,78 & 70 (1) of the Finance Act, 19.94. The Appellant contested the show-cause notice, but the same was adjudicated and proposed demand was confirmed and adjusted by the Asstt. Commissioner further penalty of ₹ 12,634/- w .....

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lt on the part of the Appellant for not taking PAN based registration number and also observed that the payment of tax was not rightly deposited by the Appellant. 3. Being aggrieved, the Appellant is before this Tribunal. Hence, the present Appeal. The ld.Commissioner (Appeals) observed that they have regularly paid the taxes since the date of Registration in 2004-05 and have paid till September, 2007, when the Bank refused to accept the payment of tax when assessee went to deposit ₹ 12,63 .....

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