2016 (9) TMI 792

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....ion 87 of the Finance Act, 1994. 2.  Vide letter dated 7.11.2013, the Commissioner has intimated the appellant that the differential service tax for the respective financial years have been averaged month-wise for the purpose of computation of interest as neither the month-wise break-up is available nor the appellant have submitted the same to the Department. Further, the appellant was informed that the appropriate interest has not been paid within 30 days from the date of receipt of the said Order-in-Original, the benefit of reduced penalty of 25% cannot be extended to the appellant. This letter was issued in consequence of the order passed by the Additional Commissioner dated 2.4.2013 vide which the Additional Commissioner passed th....

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....ty two only) made in the para 12 of the notice in respect of the services rendered to BIAL; (vi) I demand interest on the modified demands specified under (ii), (iii) & (iv) above as per the provisions of Section 75 of the Finance, Act, 1994; (vii) I refrain from imposing penalty under Section 76 of the Finance Act, 1994 since I am imposing penalty under Section 78 of the Act, ibid; (viii) I impose a penalty of Rs. 10,000/- (Rupees Ten thousand only) under the provisions of Section 77 of the Finance Act, 1944 for failure to obtain registration & for failure to file ST3 returns. (ix) I impose a penalty of Rs. 3,49,760/- (Rupees three lakhs forty nine thousand seven hundred sixty only) being the aggregate total of the total service ta....

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....sp; 2.2 Thereafter, the Deputy Commissioner issued the letter dated 10.7.2013 wherein it is stated that the benefit of reduced penalty of 25% is not available to the appellant for the reason that interest has not been paid and further directed the appellant to pay the balance interest of Rs. 1,77,737/- and penalty of Rs. 2,62,320/-. The appellant filed reply to the said letter and in the meanwhile one more letter dated 27.8.2013 was issued. Thereafter, appellant represented before the Commissioner seeking his intervention and to grant the benefit of reduced penalty of 25%. The Commissioner vide his letter dated 7.11.2013 did not consider the request of the appellant and directed the appellant to deposit Rs. 4,40,057/- immediately. The lear....