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M/s Hunter Security Force Versus Principal Commissioner of Service Tax, Mumbai-Ii

2016 (3) TMI 853 - CESTAT MUMBAI

Waiver of penalty imposed under Section 76 of the Finance Act, 1994 - Show cause notice was served under Section 73(1) before the enactment of Finance Bill 2015 but no order has been passed before the date of enactment - Appellant discharged the entire service tax along with interest prior to issuance of show cause notice - Held that:- the provision of amended Section 76 shall be applicable. As per amended Section 76 w.e.f. 14.5.2015, if the Service Tax and interest is paid within 30 days from t .....

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the aforesaid amended provision in terms of Section 78B(1) (b) read with Section 76 (1) proviso clause (i), the appellant is not liable to penalty under Section 76 of the Act. Therefore, the penalty imposed under Section 76 is waived. - Decided in favour of appellant - Application No. ST/NA(Ors)92163/2016, Appeal No. ST/87453/2015 - Final Order No. A/86356/2016-WZB/SMB and Misc. Order No. M/86357/ 2016-WZB/SMB - Dated:- 10-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri Manoj Chauhan, .....

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ver of penalty imposed under Section 76 of the Finance Act, 1994. Appellant also filed miscellaneous application requesting to consider the additional ground. 2. Shri Manoj Chauhan Ld. C.A. appearing on behalf of the appellant reiterates the grounds of appeal and additional grounds of appeal made in the miscellaneous application submits that as per the amendment in Finance Act 2015, the amended Section 76 shall be applicable in a case where the show cause notice was issued under Sub-section (1) .....

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nalty under Section 76 of the Finance ACt. 3. On the other hand, Shri B. Kumar Iyer Ld. Supdt. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides. I find that in the Finance Budget 2015, new Section 78B for the Transitory Provisions was introduced w.e.f. 14.5.2015 which reads as follows: Transitory Provisions- 78B. (1) Where, in any case, - (a) service tax has not been levied or paid or has .....

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ction 73 , before the date on which the Finance Bill, 2015 receives the assent of the President, then, in respect of such cases, the provisions of section 76 or section 78, as the case may be, as amended by the Finance Act, 2015 shall be applicable. (2) In cases where show cause notice has been issued under sub-section (1) of section 73 or under the proviso thereto, but no order has been passed under sub-section (2) of section 73 before the date on which the Finance Bill, 2015 receives the assen .....

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15 w.e.f. 14.5.2015 which reads as follows: Penalty for failure to pay service tax "76. (1) Where service tax has not been levied or paid, or has been short-levied or short-paid, or erroneously refunded, for any reason, other than the reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person who has been served notice under .....

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of receipt of the order of the Central Excise Officer determining the amount of service tax under sub-section (2) of section 73 , the penalty payable shall be twenty-five per cent. of the penalty imposed in that order, only if such reduced penalty is also paid within such period. (2) Where the amount of penalty is increased by the Commissioner (Appeals), the Appellate Tribunal or the court, as the case may be, over the above the amount as determined under sub-section (2) of section 73 , the tim .....

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