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2016 (10) TMI 912 - CESTAT HYDERABAD

2016 (10) TMI 912 - CESTAT HYDERABAD - TMI - Imposition of penalties u/s 76 - revised return filed - payment of duty and interest voluntarily - invocation of section 80 - service tax on Clearing and Forwarding Services - Held that: - It is not disputed that appellant has paid up their duty liability voluntarily, albeit beyond the due date. They have also subsequently discharged that interest liability thereon. Keeping in mind these facts, I am of the considered opinion that imposition of penalty .....

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Appeal allowed - decided in favor of appellant. - Appeal No. ST/2499/2010 - ORDER No. A/30802/2016 - Dated:- 9-9-2016 - Sh. Madhu Mohan Damodhar, Member (Technical) Sh. Ravindranath, Advocate for the Appellant. Sh. Nagraj Naik, Authorised Representative for the Respondent [Order per: Madhu Mohan Damodhar] The appellant are registered with the Department as providers of Clearing and Forwarding Services. It was noticed from the ST3 returns filed by the appellant on 09.01.2007 for the period from A .....

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s filed on 18.01.2007 for the said periods. SCN was issued to appellant alleging that while discharging the total tax liability of ₹ 32,16,826/-, paid a major amount of ₹ 28,34,874/- on 09.01.2007 only and for the delay in payment of the Service Tax due to be paid by 25th of the month following the quarter (up to 31.03.2005) and by 5th of the month following the quarter (from 01.04.2005), interest under Section 75 is required to be paid which was worked out and arrived at ₹ 6,1 .....

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periods mentioned in para 2 above on 09.01.2007 and filed revised ST3 returns for the same on 18.01.2007. The service tax paid is differential amount to the amount actually assessed to tax and paid as service tax for the relevant period for which returns were filed earlier. On filing of the revised returns, the Department issued a notice demanding interest on the delayed payment and proposed to impose penalty. 3. Original Authority in addition to confirming demand of tax liability and interest t .....

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