TMI Blog2019 (7) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... ediate attempt to pay the same with interest. The issue at hand is no more res integra and is covered by the decision of the Tribunal in the case of COMMISSIONER OF SERVICE TAX, KOLKATA VERSUS RUHIT SHUKLA ASSOCIATED [ 2007 (3) TMI 164 - CESTAT, KOLKATA] where it was held that There is no difference of opinion about realization of levy from the Respondent in view of incidence of the levy by specific letters of law. But discharge of tax liability was delayed which appears to be neither deliberate nor willful or for knowable breach of law. The levy was at the initial stage and subject to Judicial review by various High Court. It was certainly a matter of confusion by tax payers on various aspects of law at the infancy stage of enactment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The Adjudicating Authority confirmed the entire demand of Service Tax along with consequential interest and imposed equivalent penalty under 78 of the Finance Act, 1994 alongwith penalty of ₹ 5,000- under section 77 of the said act for delayed Service Tax registration. Hence, the present appeal before the Tribunal. 4. We find from the grounds of appeal that the Appellant has already paid the entire Service Tax along with interest much before the issuance of the SCN and hence there is no cause of action to issue the SCN by the department. We also observe that the mining services was introduced in June 2007 and there was lot of confusion on the actual taxability of the said services. However, once it was ascertained by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held as under :- 4. Heard both sides. There is no difference of opinion about realization of levy from the Respondent in view of incidence of the levy by specific letters of law. But discharge of tax liability was delayed which appears to be neither deliberate nor willful or for knowable breach of law. The levy was at the initial stage and subject to Judicial review by various High Court. It was certainly a matter of confusion by tax payers on various aspects of law at the infancy stage of enactment. It appears that as soon as Respondent came to understand that it has to discharge his liability, it has done so. But belatedly. Having been guided by public relation announcements to the effect that if service tax with interest was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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