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2017 (2) TMI 676 - CESTAT NEW DELHI

2017 (2) TMI 676 - CESTAT NEW DELHI - TMI - Imposition of penalties u/s 77 and 78 - sponsorship services - there was delays in depositing the taxes which were subsequently deposited along with deposition of interest - Held that: - as per sub section 73 of Section 3 the FA, 1994 in case of non-levy or short levy of service tax, if the same is paid either by the appellants themselves or as ascertained by the central excise officers before the service and notice to him, no notice is required to be .....

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Shri Ranjun Khanna, DR for the Respondent Per Archana Wadhwa: The challenge in the present appeal is to imposition of penalties under section 77 &78 of the Finance Act 1994. It is seen that the appellant was engaged in providing taxable services and for the said purpose they were registered with the service tax department. However, they were also receiving sponsorship services from various vendors which were made taxable w.e.f. 01.05.2006 and the appellant was required to discharge its tax l .....

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before the lower adjudicating authority the appellants drew the attention of the authorities to the provision of sub section 73 of Section 3 the Finance act which are to the following effect: "Where any service tax has not been levied or paid or has been short-levied or short paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneous/y been made, may pay the amount of such service tax, chargeable or erroneously refunded, on .....

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uance of the show cause notice, there was no requirement of issuance of any show cause notice in terms of the above provisions of law in as much as there was no suppression or misstatement on their part and all the relevant facts were being disclosed to the Revenue. 4. We also note that the entire consideration paid by the appellant to the service provider was being reflected by them in their tax return and it was only a mere delay in depositing the service tax or a fact of inadvertent mistakes .....

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