2015 (9) TMI 884

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.... the Respondent Rep by: Shri J Nair, AR ORDER Per: H K Thakur: This appeal has been filed by the appellant with respect to OIA No PJ/619/EDR-11/2012-13 dtd 26.3.2013. The issue involved in the present proceedings is whether the penalties under Section 76 and 78 of the Finance Act 1994 are imposable upon the appellants when the entire amount of service tax leviable have been paid by the appellan....

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....e month for which service tax was payable. That due to financial difficulty there was delay in payment of first return of the service tax and the same was paid on 14.3.2007, 23.3.2007 and 29.3.2007 which was before the issue of show cause notice dtd 9.2.2011. 3. Shri J Nair, Authorised Representative appearing on behalf of Revenue argued that the. appellant only started filing returns after the c....

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....able in the cenvat credit account was debited by the appellant after the end of each month. Once the correct duty amount is shown in the returns there cannot be any intention of evade payment of service tax which is also paid by the appellant before the issue of show cause notice alongwith interest. In view of the above, there was reasonable cause for the appellant for not paying the entire servic....