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Sun Marketing Versus Commissioner of Central Excise & Service Tax, Trichy

Imposition of penalty - Section 77(1)(a) of the Finance Act, 1994 - Failure to take service tax registration - Penalty imposed of ₹ 200/- per day till the date of payment of tax under Section 77(1)(a) but as per amended provisions the penalty of ₹ 200/- per day has been deleted instead the maximum penalty of ₹ 10,000/- was prescribed - Held that:- the amended Section came into effect from 10.5.2013 and the SCN was issued on 8.1.2014. Therefore, the amended Section 77 (1) (a) is .....

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.7.2014, the next working day - Held that:- the certificate issued by City Union Bank dt.11..7.2014 certifies that DD ws issued in favour of Asst. Commissioner of Central Excise and Service Tax payable at Thanjavur on 05.07.2014. The 30th day i.e. 6.7.2014 being Sunday, so as per the General Clauses Act, the next working day, is to be considered as relevant date for payment purpose. Accordingly, appellants have deposited within 30 days from the date of receipt of OIO the entire service tax, inte .....

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s appeal relates to penalty imposed under Section 77 (1) (a) and equivalent penalty under Section 78 of the Finance Act,1994. 2. Ld. Advocate appearing for the appellant submits that the adjudicating authority imposed penalty of ₹ 200/- per day till date of payment of tax under Section 77 (1) (a) of the Finance Act, 1944 for failure to take service tax registration. He referred to page 22 of the paper book and submits that the show cause notice was issued on 8.1.2004. He submits that, on t .....

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can be imposed is only ₹ 10,000/-. 2.1 As regards penalty under Section 78, he submits that they are entitled for reduced penalty of 25% which is paid within 30 days from the date of communication of the order-in-original. He submits that the adjudication order dt. 4.6.2014 was received by them on 6.6.2014. From the date of receipt, the 30th day falls on 6.7.2014 which is being Sunday and on the very next working day, i.e. on 7.7.2014, they have deposited the entire service tax amount, int .....

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d. A.R reiterated the OIA. He submits that appellant failed to take registration and liable for penalty under Section 77. As regards Section 78, since appellants paid the tax beyond 30 days, they are not entitled for reduced penalty. 4. After hearing both sides, I find that the short issue is of imposition of penalty under Section 77 (1) (a) and mandatory penalty under Section 78. 5. As regards penalty imposed under Section 77 for failure to take registration, the appellant was liable for penalt .....

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4. Therefore, the amended Section 77 (1) (a) is applicable to the present case and maximum penalty is imposable is ₹ 10,000/-. Whereas I find both the adjudicating authority and the appellate authority have followed pre-amended Section 77 (1) (a) wherein penalty prescribed was ₹ 200/- per day till payment of service tax. In view of the statutory provisions, I hold that appellants are liable for penalty for failure to take registration and the penalty is restricted to ₹ 10,000/- .....

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