2018 (4) TMI 603

yment of service tax was due to any malafide intention of the Appellant - the service tax was paid by Nov’ 2011 whereas the SCN was issued in Oct’ 2012. Since the Appellant had deposited the tax, they were eligible for the benefit u/s 73 (3) - penalty set aside - appeal allowed - decided in favor of appellant. - ST/86857/2014 - A/85718/2018 - Dated:- 22-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) .....

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d late fee u/s section 70 of Finance Act read with Rule 7C of service tax Rules, 1994. The adjudicating authority confirmed the demand and also imposed penalty under section 78 of equivalent amount. The appellant approached the Commissioner (Appeals) who rejected their appeal and upheld the impugned order. Hence the present appeal by the Appellant. 2. Heard Shri D. H. Nadkarni, Advocate for the Ap .....

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the Appellant. The authorized person of the Appellant during recording of his statement has stated that they could not deposit the tax due to financial and bank related problems. Further we find that the service tax was paid by Nov 2011 whereas the Show Cause Notice was issued in Oct 2012. Since the Appellant had deposited the tax, they were eligible for the benefit u/s 73 (3). We do not find any .....

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