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M/s Fair Credit Versus Hyderabad-II

2016 (11) TMI 1157 - CESTAT HYDERABAD

Levy of penalty - service tax not discharged in time - BAS - Non-registration of appellant - Held that: - reliance placed on the decision of the case of the case of CCE&ST LTU, Bangalore Vs. Addecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] where it was held that The assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act. Sub-Sec.(3) of Sec. 73 of the Finance Act, 1994 categorically states, after .....

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Reddy, Asst. Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The above appeal is filed by the appellant challenging the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The facts of the case are that the appellant had not taken service tax registration and were not discharging their service tax liability as per the agreement entered into by them with ICICI Bank Ltd. for the services rendered by them to ICICI Bank under the category of BAS. During the pe .....

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e Order-in-Original dt. 30/10/2005 passed by the adjudicating authority. Pursuant to this, the revisionary authority imposed equal amount of penalty of under Section 78 and also ₹ 5000/- under Section 77 of the Act. Being aggrieved, the appellants are now before the Tribunal. 2 The Department noticed that appellant was not paying service tax though they were rendering BAS to ICICI Bank and HDFC Bank as per the agreements entered with these banks. A letter dt. 17/12/2007 was issued to appel .....

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fully. This fact that the appellant had discharged the entire service tax liability along with interest before the issuance of show-cause notice is not disputed by Department. After discharge of service tax liability, show-cause notice dt. 28/08/2008 is issued proposing imposition of penalty. Imposition of penalty is punishment for an act of deliberate deception by assessee with intent to evade payment of duty by adopting any means of fraud, suppression of facts or willful misrepresentation. As .....

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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 in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in .....

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