TMI Blog2015 (6) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... er, in this case the penalty from ₹ 16 lakhs was reduced to ₹ 8,00,660/-. This is not a case where the tax was not paid on account of any interpretative issue of law. This is a case where the tax was collected but not paid to the exchequer. This warrants no leniency. Accordingly, the impugned order is upheld. - Decided against the appellant - Appeal No. ST/42492/2015 - Final Order No. 40871/2016 - Dated:- 2-6-2016 - Shri P. K. Choudhary, Judicial Member For the Appellant : Shri C. Ramkumar, Advocate For the Respondent : Shri R. Chandrasekaran, AC (AR) ORDER The appellant is engaged in providing International Courier Service mainly to the corporate clients. Based on audit objection by the department, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2009 as they had not paid the entire service tax on the taxable income. Hence they sought for extension of time for filing ST-3 returns as well as for making the payment of service tax. Appellant paid the balance tax with interest (Rs.4,94,458/-) on 17.12.2009. However, the department issued notice invoking extended period under Section 73 (1) for tax demand, interest and penalties. The confirmation of entire demand of ₹ 8,00,660/- for the dispute period is not sustainable in law as service tax payment challans dt. 10.11.2009 and 10.12.2009 for ₹ 4,94,458/- were submitted to the authorities on 18.1.2010 itself. In view of payment of entire tax demand, he pleads for waiver of penalty. 3. Heard Shri R. Chandrasekaran, AC, Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of appeal reads as under :- Penalty for suppressing value of taxable service 78. Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of (a) Fraud; or (b) collusion; or (c) willful misstatement ; or (d) Suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made there under with intent to evade payment of service tax, The person, liable to pay such service tax or erroneous refund, as determined under sub-section (2) of section 73, shall also be liable to pay a penalty, in addition to such service tax and interest thereon, if any payable by him, which shall not be less than, but which shall not exceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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