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M/s Sathyabhama Enterprises Versus Commissioner of Service Tax, Chennai

2016 (3) TMI 71 - CESTAT CHENNAI

Invokation of Section 80 of the Finance Act, 1994 and immunity from penalty under Section 78 of the Act - Appellant says the default was occurred due to no realization of taxes from service recipient duly for which entire service tax liability along .....

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ellant under section 78 would be harsh in view of the reasonable cause of discharge of liability belatedly due to delay of realisation of service tax from the service recipient deserves consideration. Levy of service tax being an indirect tax mechani .....

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Decided in favour of appellant - ST/00004/2011 - Dated:- 27-10-2015 - D N Panda, Member (J) For the Appellant : Mr T R Ramesh, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda Appellant's prayer is to invoke section 80 of t .....

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id in two instalments. In the first instalment, an amount of ₹ 30,37,993/- and education cess of ₹ 32,806/- and in second instalment the balance amount of tax due was deposited before adjudication. So also part of penalty has been dischar .....

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ion order, concessional penalty shall be admissible. 2. Revenue on the other hand says that mere payment of taxes before Adjudication order ipso facto shall not exonerate the appellant from penalty under section 78 of the Finance Act, 1994. 2. Heard .....

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