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2016 (3) TMI 577 - CESTAT CHENNAI

2016 (3) TMI 577 - CESTAT CHENNAI - TMI - Rectification of Tribunal's order - Setting aside Section 78 penalty - Held that:- the tax was collected and paid in time to the department and also appropriated only after detection by the department as they had not voluntarily paid and not registered with service tax and not filed returns. Therefore, there is no apparent mistake found to rectify the same. Appellants seeking to set aside penalty would amount to review of the order and this Tribunal has .....

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vam, AC (AR) ORDER Appellant has filed ROM application on 9.10.2015 against this Tribunal's Final Order No.40448/2015 dt. 17.3.2015. 2. Ld.Advocate appearing for the applicant-appellant submits that Tribunal while upholding the penalty of ₹ 6,03,016/- under Section 78 of the Finance Act, 1994, held that appellants have collected the service tax and not remitted to the government which is an apparent mistake on the face of record. He relied the grounds of appeal wherein they have pleade .....

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ectified. He pleads for waiver of Section 78 penalty. He relied CST New Delhi Vs Independent News Services P. Ltd. - 2011 (23) STR (23) (Tri.-Del.) wherein in a case where tax was paid before issue of SCN, under Section 73, the penalty was held to be not payable under Section 73. Therefore, he pleads that in this case also since tax was paid in full, there is no penalty imposable. He also submits that their case is fully covered under Works Contract and therefore they are not liable for payment .....

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