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S-Mac Security Services Pvt. Ltd. Versus Commissioner of Service Tax

2016 (8) TMI 15 - CESTAT BANGALORE

Delay in payment of service tax - Levy of penalty - held that:- we find that the original authority found the case fit for grant of benefit of Section 80 to the appellant and once the benefit has been given under Section 80, it was not open to the revisionary authority to revise such decision of the original authority. - Since the service tax along with interest has been paid voluntarily by the appellant, we choose to set aside the penalties imposed by the revisionary authority under Sectio .....

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on No. 33/2006 dated 17.08.2006 vide which the Commissioner in exercise of his revisionary power imposed the penalty which was dropped by the adjudicating authority in exercise of his power under Section 80 of the Act. Briefly the facts of the present case are that the appellant is engaged in providing security agency service and is liable to pay service tax w.e.f 16.10.1998 and he has been paying the service tax and filing periodical returns. The dispute in the present appeal relates to the per .....

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returns and has also stated that he has paid the service tax voluntarily along with interest under Section 75. The adjudicating authority vide Order-in-Original dated 19.08.2004 confirmed the service tax demand of ₹ 37,53,087/- (Rupees Thirty Seven Lakhs Fifty Three Thousand and Eighty Seven only) and appropriated the service tax amount voluntarily paid by the appellant and also appropriated the interest paid by the appellant but did not impose any penalty under Section 76, 77 and 78 by e .....

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earned counsel for the appellant admitted the delay in filing the half yearly return for the period in dispute due to genuine reasons and due to financial crunch. He also submitted that the delay has occurred for the first time due to various bona fide reasons. He also submitted that the appellant voluntarily made the payment of service tax along with interest which is not disputed by the respondent. He also submitted that the adjudicating authority in Order-in-Original has recorded the finding .....

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ionary power of the adjudicating authority and in support of his submission he relied upon the following decisions: a) Final Order No. 648/2012 dated 17.09.2012 passed by the Hon ble CESTAT, Bangalore in the case of M/s. Lion Security Services Bangalore b) CCE Vs. Darmania Enterprises 2009 (14) S.T.R. 741 (P&H) c) CST Vs. Handimann Services Ltd. 2011 (24) S.T.R. 641 (Kar.) d) CST Vs. Motor World 2012 (27) S.T.R. 225 (Kar.) e) Fortune Network Pvt. Ltd. Vs. CCE, Vadodara-II 2015 (39) S.T.R. 68 .....

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ven under Section 80, it was not open to the revisionary authority to revise such decision of the original authority. In this connection reliance is placed on the judgments passed by the Hon ble High Court of Karnataka dated 21.04.2011 in Central Excise Appeal Nos. 1-15/2009 in Commissioner of Service Tax, Bangalore Vs. Motor World and others reported in 2012-TIOL-418-HC-KAR-ST cited supra. The learned counsel referred to para 34 of the Hon ble High Court judgment which reads as follows: In this .....

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