TMI Blog2017 (12) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... 80. Penalty u/s 76 - Held that: - since the appellant has paid the dues after a lapse of longer period, therefore he is liable to pay the penalty under Section 76 as held by the original authority - penalty u/s 76 upheld. Appeal allowed in part. - ST/20814/2017-SM - 22876/2017 - Dated:- 22-11-2017 - Shri S.S Garg, Judicial Member Shri Abraham Markos, Advocate, For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. During the audit of the records of the appellant, it was noticed that during the period 2009-10 to 2012-13, the appellant has not paid service tax on the loading and unloading charges received under Cargo Handling Service and on weighing charges under Business support service, and on the legal charges paid by them under reverse charge mechanism. Accordingly, a show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only) paid under legal Consultancy Service vide Order-in-Original No. 35/2015/ST dated 21.10.2015 along with interest under Section 75 and penalty of ₹ 4,000/- (Rupees Four Thousand only) under Section 76, ₹ 10,000/- (Rupees Ten Thousand only) or ₹ 200/- (Rupees Two Hundred only) per day during which the failure regarding the non-registration continued, whichever is higher, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was given benefit of Section 80 of the Finance Act 1994 and set aside the penalty imposed under Section 77 of the Finance Act 1994. He further submitted that the penalty under Section 76 should also be dropped because the appellant has paid the service tax along with interest. 4. On the other hand the learned AR submitted that there is no infirmity in the impugned order which cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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