TMI Blog2017 (2) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... n being pointed out by the Department, the penalties imposed are unwarranted as per provisions contained in sub-Section 3 of Section 73 of Finance Act, 1944. Penalties imposed u/s 76 as well as 78 would not lie simultaneously - impugned order is modified to the extent of setting aside the penalties imposed without disturbing the confirmation of demand and interest - appeal disposed off - decided partly in favor of appellant. - ST/2884/2011 - A/30053/2017 - Dated:- 11-1-2017 - Ms Sulekha Beevi, C.S., Member(Judicial) None for the Appellant. Shri. Guna Ranjan, Superintendent (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] The appellants are registered with the Service Tax Department under the category of GT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritten submissions were filed requesting to consider the appeal after perusal of records. 3. On behalf of the respondent, the Ld. AR, Shri. Guna Ranjan submitted that the appellant was fully aware of the liability to pay Service Tax. The appellant had already taken Service Tax registration and was paying Service Tax up to October, 2006 That the appellant failed to discharge the Service Tax thereafter deliberately with intent to evade payment of Service Tax and therefore, the penalty is legal and proper. He also pointed out that the appellants had not discharged the entire Service Tax liability prior to issuance of Show Cause Notice. That an amount of ₹ 1,372/- along with interest of ₹ 400/- was paid on 16.09.2010 i.e., the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as in industry/trade with regard to the liability to discharge service tax in the case of transportation services. There were decisions interpratating the provisions to hold that Service Tax cannot be demanded whereas some of the decisions held the issue in favor of Department. Taking note of this fact and also taking in to consideration that the appellant has paid the major portion of Service Tax along with interest prior to the issuance of Show Cause Notice Immediately on being pointed out by the Department I am of the opinion that the penalties imposed are unwarranted as per provisions contained in sub-Section 3 of Section 73 of Finance Act, 1944 Only a nominal amount of ₹ 1,372/- and interest thereon being ₹ 400/- wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
