TaxTMI 
TaxTMI 
2016 (6) TMI 677
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..../GTA services. Further that appellant had received commission on job work which attracts service tax under Business Auxiliary Service. On pointing out the short payment, the appellant discharged the entire service tax liability dues along with interest. A show cause notice was served invoking the extended period proposing to impose penalty under Section 76 and 78 of the Finance Act, 1994. After due process of law, the Original authority imposed penalty both under Section 76 and Section 78. A penalty of Rs. 10,95,174/- for the period 2007-08, and Rs. 4,89,930/- for the period 2008-09 to 2009-10 was imposed under Section 78 of the Finance Act, 1994. The Appellants filed appeal before the Commissioner(Appeals) who vide the order impugned herei....
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....along with interest, the department has issued show cause notice, invoking extended period of limitation. That there is no willful suppression or mis-statement of facts. He relied on the judgments laid in CST. Bangalore Vs Master Kleen 2012(25)STR 439(Kar), CCE &ST, LTU, Bangalore Vs Addeco Flexione Workforce Solutions Ltd. 2012(26) STR, 3(Kar) and Sumitra Tools(P) Ltd Vs CST Mumbai-11, 2015(37) STR 644(Tri-Mum). 4. Against this, the learned AR Shri T.J.S.Prabhakaran contended that the appellant willfully suppressed the non-payment of service tax. If the department had not verified the records, the mischief would not have come to light. That the Show cause notice issued invoking extended period is proper and that the penalty imposed is rea....
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....not paid service tax and interest inspite of service of notice calling upon them to make payment and certainly not to harass and initiate proceedings against persons who are paying tax with interest for delayed payment. It is high time, the authorities will change their attitude towards these tax papers, understanding the object with which this enactment is passed and also keep in mind the express provision as contained in sub-sec. (3) of Sec. 73. The parliament has expressly stated that against persons who have paid tax with interest, no notice shall be served. If notices are issued contrary to the said section, the person to be punished is the person who has issued notice and not the person to whom it is issued. We take that, in ignorance....