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M/s. Sri Krishna Packaging Versus CCE & ST, Chennai-I

2016 (7) TMI 303 - CESTAT CHENNAI

Levy of penalty - Non payment of service tax at the time of filing of the ST-3 returns - The amount was paid subsequent to filing of service tax returns but before the issuance of the Show cause notice. - Held that:- the entire service tax and intere .....

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ri P. K. Choudhary, Judicial Member Shri T. Ramesh, Adv., for the Appellant Shri R. Subramanian, AC (AR), for the Respondent ORDER M/s. Sri Krishna Packagings, Maraimalai Nagar, the appellant herein are engaged in the service of Man Power Recruitment .....

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service tax of ₹ 26,95,422/- was paid subsequent to filing of service tax returns but before the issuance of the Show cause notice. The total liability of interest of ₹ 4,97,056/- was also paid subsequently. The Additional Commissioner h .....

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nding amount of service tax under Section 76 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the Order-in-Original and rejected the appeal. Hence, the present appeal. 2. The Ld. Counsel Shri T. Ramesh, Advocate, appearing on be .....

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tire amount of interest as calculated was also paid and the appellant has not disputed the liability at any stage. Hence, the imposition of penalty is not warranted and the same has to be set aside. 3. Ld. AR, Shri R. Subramanian, AC., appearing on b .....

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