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2016 (6) TMI 159 - CESTAT CHENNAI

2016 (6) TMI 159 - CESTAT CHENNAI - TMI - Imposition of penalty - Section 78 of the Finance Act, 1994 - Advertisement Agency Service - non-payment of Service tax - entire demand along with interest paid before issuance of SCN - Held that:- if the tax payable stands paid based on assessee's own ascertainment or on the basis of Central Excise Officer, before service of notice on an assessee, no notice shall be served in respect of the amount so paid. In this case, no notice ought to have been issu .....

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sion or wilful misstatement or suppression of facts but in the instant case when the tax along with interest stands paid, the need for imposition of penalty is unsustainable. - Decided in favour of appellant - Appeal No.ST/42102/2015 - FINAL ORDER No.40864/2016 - Dated:- 31-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Shri M.Karthikeyan, Advocate For the Respondent : Shri K.Veerabhadra Reddy, JC (AR) ORDER M/s.Ishvarya Publicities Pvt. Ltd. are engaged in the business relati .....

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ion 78 of the Finance Act. The contention of the appellant is that the penalty is not payable as the disputed tax amounts have been paid along with interest. This submission of the appellant did not find merit with the adjudicating and appellate authorities resulting in the filing of the present appeal. 2. Heard both sides in the matter. The appellant was represented by Shri M. Karthikeyan, Advocate and the Revenue was represented by Shri Veerabhadra Reddy, JC (A.R). 3. Ld. Counsel contended tha .....

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appropriated by the department. ; that appellant subsequently paid an amount of ₹ 8,94,285/- as advance for payment of service tax on 24.3.2008, and after the above payment towards their service tax liability for the month of April 2007 and May 2007, the balance advance paid by them was ₹ 4,59,392/-; that for the period April 2008 to December 2008, the tax liability was worked out to ₹ 27,56,961/-; that after adjusting the above advance payment of ₹ 4,59,392/-, the balan .....

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ment of interest payments as per their worksheet available on page 53, 54 of the paper book; though they had paid the entire service tax demand or credit denied for the period from April 2008 to December 2008 along with applicable interest on 22.01.2009 and 18.05.2009, they have been issued with SCN on 28.3.2011 invoking extended period. In view of the above facts, the counsel prayed that proceedings ought not to have been initiated and further stressed on the point that extended period is not i .....

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ce relevant Section 73 (3) as under :- Section 73 (3) - Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise officer before service of notice on him und .....

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