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2016 (6) TMI 578 - CESTAT HYDERABAD

2016 (6) TMI 578 - CESTAT HYDERABAD - TMI - Imposition of equal amount of penalty - Section 78 of the Finance Act, 1994 - Site Formation and Clearance Service - Allegation of suppression - Held that:- the appellant discharged the service tax liability and interest prior to issuance of the show cause notice. The interest on delayed payment of tax was paid on 10-11-2010. The show cause notice is dated 12-11-2010. The appellant has further paid 25% of the penalty and presently does not challenge th .....

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ant the 25% of reduced penalty already paid by appellant. The impugned order is modified to the above extent. - Decided partly in favour of appellant - ST/26865/2013 - A/30299/2016 - Dated:- 7-4-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri Nitesh, Chartered Accountant, for the Appellant Shri Ashok.B.Kulgod, AR for the Respondent ORDER The appellant, inter-alia is engaged in providing services of blast hole drilling, blasting, excavation, loading transport, spreading, dumping etc., of overburd .....

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nted out by the department they paid the service tax along with interest, for the services rendered during the period 2005-2006 and declared the payment in ST-3 returns filed on 25-04-2007 for the half year October-March 2007. However, a show cause notice dated 12-10-2010 was issued alleging suppression inter-alia and also proposing to impose equal amount of penalty under Section 78 of Finance Act, 1994. 3. After due process of law, the original authority imposed equal amount (Rs.11,17,235/-) of .....

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s appeal. 5. At the time of hearing, the learned consultant, Shri Nitesh submitted that the appellant had discharged the service tax liability along with interested much before the issuance of show cause notice. That as per Sub-section (3) of Section 73, no show cause notice can be issued after payment of service tax along with interest. The original authority had imposed penalty on the ground that appellant had not paid service tax initially only because the appellant was not aware that the ser .....

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