TaxTMI 
TaxTMI 
2009 (7) TMI 451
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....ant. S/Shri Arun and Nagraj, Advocates, for the Respondent. [Order]. - Revenue has filed these two appeals as per the following details:- Sl. No. Appeal No. Name of the Party Material Period Interest demanded Penalty Imposed 1 ST/263/2007 CCE, Mangalore v. M/s. Padma Cable TV January 2003 to March 2005 Rs. 1315/- u/s 75 of the Finance Act, 1994 Penalty of Rs. 100/- per ....
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....inal authority demanded service tax, applicable interest and also imposed penalties under various sections of the Finance Act, 1994 (the Act). Vide the impugned order, the Commissioner vacated the demand of interest and the penalties imposed on the respondents. Appeals seek to restore the demand of interest and the penalties imposed on the respondents. 3. In the grounds of appeal it is submitted ....
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....t to evade tax; liability to interest on the tax paid belatedly and penalty ordered by the original authority required to be restored. 4. I have heard both sides. 5. I have carefully considered the case records and the rival submissions. The original authority found the respondents guilty of suppression of fact with intent to evade payment of duty on the sole ground that they had not registered ....
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....accordingly and the order of the lower appellate authority sustained to this extent in both the cases. 6. As regards liability to interest already paid by the respondents, I find that the relevant Section 75 of the Act reads as follows: 75. Interest on delayed payment of service tax. - Every person responsible for collecting service tax and paying it to the credit of the Central Government in ac....