2009 (7) TMI 451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ravi Rajendran, DRs, for the Appellant. 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 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondents paid the service tax due along with applicable interest. Adjudicating the notices issued, the original 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unpaid. As the respondents had not registered with the department they were guilty of suppression of fact with intent 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 respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bility in time and that they are entitled to the relief of waiver of penalty under Section 80 of the Act. It is ordered 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 se....