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2016 (6) TMI 677 - CESTAT HYDERABAD

2016 (6) TMI 677 - CESTAT HYDERABAD - TMI - Levy of penalty - ppellant had paid the service tax along with interest immediately on pointing out by the department and even before issuance of show cause notice. - Held that:- , the Show cause notice has been issued after the prescribed period of time alleging suppression and proposing to impose penalty. Sub-section(3) of Section 73 of Finance Act, 1994, lays down that no notice shall be served if the service tax along with interest is paid and info .....

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, Pipes, Sections, Sheet/plates etc. On scrutiny of records for the period 2004-05 to 2009-10, it was found that appellants had short paid service tax on freight charges/GTA services. Further that appellant had received commission on job work which attracts service tax under Business Auxiliary Service. On pointing out the short payment, the appellant discharged the entire service tax liability dues along with interest. A show cause notice was served invoking the extended period proposing to impo .....

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ction 78 to ₹ 3,96,276/- on condition that the reduced penalty and penalty under Section 76 are paid within 30 days of order. Being aggrieved, the appellants are before the Tribunal. 3. The learned counsel appearing for the appellant, Shri M.S.Nagaraja confined his arguments to the penalty imposed. He submitted that the appellant had paid the service tax along with interest immediately on pointing out by the department and even before issuance of show cause notice. He submitted that there .....

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show cause notice, Order-in-Original or the impugned order do not contain any evidence to show that appellants received the commission of ₹ 11,70,097/- as commission agent. That therefore, in the true sense appellant has paid excess service tax of ₹ 1,44,624/- on BAS. The amount was paid without any murmur, so as to avoid litigation and buy peace with department. But after payment of service tax, as determined by officers along with interest, the department has issued show cause noti .....

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he department had not verified the records, the mischief would not have come to light. That the Show cause notice issued invoking extended period is proper and that the penalty imposed is reasonable. 5. I have heard the rival submissions. The learned counsel for appellant has confined the dispute to the penalty imposed, although he explained that there was no ground for raising demand under BAS category. It is not in dispute that the service tax along with interest was paid immediately on pointi .....

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in the case of Addecco Flexione Workforce Solution Ltd., is worth reproduction here, which reads as under: Unfortunately the assessing authority as well as the appellate authority seem to think. If an assessee does not pay the tax within the stipulated time and regularly pays tax after the due date with interest. It is something which is not pardonable in law. Though the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time i .....

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