2016 (12) TMI 543

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....telligence that the appellants were not discharging their service tax liability, the officers of the Service Tax Department visited the premises and summons was also issued to the proprietor of the appellant company. Thereafter the appellants discharged the service tax liability of Rs. 10,29,696/- on various services. A show-cause notice dt. 05/10/2010 was served upon the appellant demanding service tax to the tune of Rs. 15,43,016/ including the amount which was already paid by the appellant. The appellant discharged the liability on different dates and the last payment was made on 08/11/2010. Thus the appellant discharged the balance tax liability along with interest to the tune of Rs. 5,13,320/-. After adjudication, the original authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Shri Guna Ranjan argued on behalf of the Department and submitted that the appellant had collected the service tax and had not deposited the same to the Central  Government. He argued that the Department has wrongly invoked the provision of Section 80 of the Finance Act. 5. I have heard the submissions made by both sides. To analyse the issue whether the imposition of equal amount of penalty under Section 78 is legal and proper, it would be worthwhile to reproduce para 21 of the Order-in-Original, as under:- 21. In view of the above, the appropriate interest is also payable by the service provider on the service tax payable under Section 75 of the Finance Act, 1994. Since the service provider has not filed the periodical ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the circular dt. 03/10/2007 clarifying that show cause notice not to be issued when service tax paid with interest and proceedings are deemed to be concluded. In view of the similarity of the above case with the instant case and in view of the Tribunals order above, the request of the assessee's for waiver of penalties proposed under Section 76, 77 and 78 of the Finance Act, 1994 requires consideration under Section 80 of the Finance Act, 1994. 6. In the above paragraph, the adjudicating authority has reached å conclusion that there is no deliberate intention to evade payment of duty on the part of the appellant. It needs to be mentioned that the appellant was disclosing the liability of service tax in the Income Tax ret....