TMI Blog2017 (5) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... est - this is a fit case to waive all the penalties under the provisions of section 80 - appeal rejected - decided against Revenue. - Service Tax Appeal No.52072 of 2014 - ST/A/53424/2017-CU[DB] - Dated:- 25-5-2017 - Mr S K Mohanty, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Sanjay Jain, DR for the Appellants Shri A S Hasija, Advocate for the Respondent ORDER Per: V. Padmanabhan The respondent is engaged in supplying aircraft/ helicopter to various entities for their use. While providing the said aircraft /helicopter on chartered hire, the respondent supplied its own crew i.e. pilot and other flying staff along with the said aircraft keeping effective control and possession of the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority has confirmed the service tax demand against the respondent by invoking the extended period of limitation under section 73 (1) of the Finance Act, 1994. However, he refrained from imposing any penalty on the respondent by taking a view that the extended benefit of limitation is not applicable. (2) Revenue has contended that since the demand has been confirmed by invoking the suppression clause of Section 73, in terms of provisions of section 73(1A) ibid, the proceedings cannot be concluded unless the duty demand, the interest as well as 25% penalty under section 78 is paid within a period of one month from the date of issue of show cause notice. In the present case, only a part of the service tax demand has been paid by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd (iv) Amarvati Peoples Co-Op Bank Ltd. vs. CCE Nagpur [2014 (36) STR 456 (Tri-Mum)]. 6. Heard both sides and perused the records. 7. The adjudicating authority has held that the activities undertaken by the respondents would be rightly classifiable under Supply of Tangible Goods for Use Service as well as Business Support Service . He has also confirmed the demand of service tax under the above two services. It is also pertinent to record that the entire service tax demand has also been paid by the respondent along with interest partially through cash and partially by availing cenvat credit which has been regularized by the Commissioner in the impugned order. The Only point on which the Revenue is aggrieved is that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax, the assessee should inform the Central Excise officer in writing about such payment, and then the Central Excise officer shall not issue any SCN under section 73(1) in respect of service tax so paid. Explanation -2 to Section 73(3) also provides that no penalty under any provisions of the Finance Act or the rules made there under shall be imposed in respect of such payment of service tax along with interest. 52.2 In the instant case, the short payment / non-payment of service tax has been ascertained by the Central Excise Officer in course of investigation conducted against the assessee. The assessee has also paid whole the amount of Service Tax along with interest. I further find that the CBEC vide letter No.137/167/2007-CX.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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