2012 (9) TMI 238

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....oner (Appeals) has confirmed a demand of service tax of Rs.4,31,414/- along with interest and equivalent penalty under Section 76 of the Finance Act, 1944 and penalties under Section 77 of the Act. Aggrieved from the said order for imposing penalty, the appellant is before me.   2. The facts of the case are that the appellants are the exporter and during the course of export of goods, they....

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....77.   3. It is contended on behalf of the appellants that as the appellants are exporter, if they have paid the service tax, they have to file a refund claim and they have to receive back the service tax paid by them by way of refund. Therefore, as there was a situation of revenue-neutrality and due to business constraint, they could not deposit the service tax in time. It is also submitte....

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.... this Tribunal has dropped the penalty by invoking Section 80 of the Finance Act, 1994, in this case also, the appellant has paid service tax after issuance of the SCN in Nov 09 for subsequent SCNs they have paid service tax after issuance of the SCN in 2011 and in that case also, the Commissioner (Appeals) has dropped the penalty against which the Revenue is in appeal before this Tribunal. Furthe....