TaxTMI 
TaxTMI 
TaxTMI 
2015 (8) TMI 1188
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.... This is an appeal arising out of Order dated 28.07.2009 passed by the Commissioner of Service Tax, Chennai. 2. The brief facts of the case are that the appellants are engaged in the providing services of 'Erection, Commissioning and Installation' and registered with Central Excise, Chennai.During the internal audit carried out on December,2007, it was noticed that they have not remitted the....
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....ent of service tax. The period of delay during the period is only 3 days to 22 days and they have not collected the service tax from the customers. The delay is due to collection of data and compilation of service tax amount as they have taken Turnkey project on erection, commissioning and installation to various customers across the country. She pleaded for waiver of penalty under Section 80 of t....
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...., 3, & 11 for each month. I find that the appellants are rendering Erection, Commissioning and Installation service to various customers under turnkey projects across India and to arrive monthly service tax liability they need to collect the data from all their sites. Therefore, the number of days of delay indicated above appears to be genuine and justified. As rightly pleaded by the appellants, t....
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....When provisions similar to Section 73(3) was introduced in Central Excise Act, 1944 as Section 11A(2B) in the year 2001, it was clarified that these provisions are meant for encouraging immediate realization of short payments detected by audit teams so that whoever discharges the short paid tax immediately need not get entangled in protracted litigations. Therefore, unless there is a case of activ....