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2016 (9) TMI 81 - CESTAT CHENNAI

2016 (9) TMI 81 - CESTAT CHENNAI - TMI - Waiver of penalty - imposed under Section 78 of the Finance Act, 1994 - invokation of extended period of limitation - service tax payment for the month of February 2007 was paid in the year 2011 - Held that:- it is found that appellant duly discharged the entire tax liability along with interest as appropriated in the adjudication order. The invocation of longer period is invoked only in respect of short payment of tax pertaining to the month of February .....

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to waiver of penalty imposed under Section 78 of the Finance Act, 1994. The tax liability with interest stands discharged by the appellant as confirmed in the impugned order at para-5. The learned Commissioner (Appeals) has set aside the penalty under Section 77 imposed by the adjudicating authority, however, upheld Section 78 penalty. Hence this appeal. 2. Shri K.S. Jain, Managing Director appearing on behalf of appellant-assessee submits that in the impugned order, the Commissioner (Appeals) .....

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ility, paid the entire tax with applicable interest. In fact, there is a finding by the adjudicating authority that though appellants were eligible for abatement of 75% on the gross receipt, the department miscalculated the tax liability for the month of February 2007. Therefore, there is no suppression of facts with a malafide intention to evade payment of tax and there was no contravention of any rules. He also submits that the show cause notice is dated 24.12.2010 whereas the dispute related .....

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