2010 (8) TMI 379

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....s. 100 per day u/s 76 Rs. 500 u/s 77 Rs. 13,675 u/s 78 2. ST/183/07 63/07-CE dt. 16-2-07 August 02 to March 05 Rs. 61,732 Rs. 100 per day u/s 76 Rs. 61,732 u/s 78 3. ST/266/07 141/07-CE dt. 22-3-07 August 02 to March 05 Rs. 7,998 Rs. 100 per day u/s 76 Rs. 500 u/s 77 Rs. 7,998 u/s78 4. ST/269/07 142/07-CE dt. 22-3-07 August 04 to March 05 Rs. 15,355 Rs. 100 per day u/s 76 Rs. 500 u/s 77 Rs. 15,355 u/s78 5. ST/292/07 143/07-CE dt. 22-3-07 April 04 to March 05 Rs. 18,751 Rs. 100 per day u/s 76 Rs. 500 per day u/s 77 Rs. 18,751 u/s 78 6. ST/293/07 145/07-CE dt. 22-3-07 August 02 to March 05 Rs. 15,925 Rs. 100 per day u/s 76 Rs. 15,925 u/s 78 7. ST/2....

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...., interest and imposed penalties as indicated in the table in the first paragraph of this order.   4. Vide the impugned order, the Commissioner (Appeals) vacated the demand of interest and the penalties imposed under sections 76, 77 and 78 of the Act relying on the decision of the Tribunal in Mass Marketing & Advertising Services (P.) Ltd. v. CCE [2006] 5 STT 158 (Bang. - CESTAT) and in the case of Shakthi Motors - [Final Order No. 1378/2006, dated 21-8-2006].   5. In the appeal filed, the revenue has sought to vacate the impugned orders on the ground that the Commissioner had relied on the decision of the Tribunal which had been passed relying on the following judicial authorities :   (i) CCE v. Machino Montell (I) ....

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....ined unpaid. Moreover, in terms of section 75 of the Act, the assessee who is liable to pay service tax fails to credit the tax to the account of the Central Government within the period prescribed, shall pay simple interest at the specified rate for the period of delay in paying the tax. Therefore, it was obligatory on the respondents to pay the interest for the delayed payment of service tax. The appellant seeks to restore the orders of the original authority.   6. I have heard the learned SDR, who submits that the assessee was registered with the department and deliberately evaded tax due confirmed in the order of the original authority. The impugned order erroneously set aside the demand of interest and penalties relying on the ....