2012 (10) TMI 341

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....the Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against Order-in-Appeal No. IPL/14/NSK/2009 dated 22-1-2009 whereby the Commissioner (Appeals) has upheld the lower adjudicating authority's order imposing penalty under Sections 76 and 77 of the Finance Act, 1994. The appellant is a proprietary concern and holding Service Tax registration under the categ....

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....prietor himself. He is not in a position to engage any Accountant or any other staff for day to day business. The contention is that there is no case against them for not paying Service Tax and they have not filed the ST-3 return. The only charge is delay in paying the Service Tax and filing the Service Tax Return. The contention is that the whole Service Tax involved in the case has already been ....

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....also placed reliance on the Hon'ble Supreme Court's decision in the case of Union of India v. Rajasthan Spinning & Weaving Mills - 2009 (238) E.L.T. 3 (S.C.). 5. I have considered the submission and perused the records. The appellant is aggrieved by the penalty imposed under Sections 76 and 77 of the  Finance Act, 1994. It is not in dispute that though the appellant paid Service Tax l....

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.... on its own before being pointed out. Therefore, it is a reasonable ground for not imposing any penalty under Sections 76 and 77 ibid. Similar view has been taken by the Tribunal in the case of D. Datta & Co. (supra), wherein it was held that they were innocent and the assessee filed Returns and deposited the Service Tax much before issuance of the show-cause notice, therefore, they had no intenti....