2017 (2) TMI 386

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....er: Dr. D.M. Misra This is an appeal filed by the appellant against OIA No. COMMR-A-/176/VDR-I/2010 dated 13/07/2010 passed by Commissioner (Appeals) of Central Excise & Customs, Vadodara-I. 2. Briefly stated the facts of the case are that the appellant during the period April 2006 to September 2007 failed to discharge service tax and also not filed service tax returns as required under Service ....

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.... under the service tax provisions. It is his contention that the entire amount of service tax with interest was paid by the appellant subsequently. It is his contention that no penalty is imposable under Section 76 or Section 78 of the Finance Act, 1994 and pleads for invoking section 80 of Finance Act,1994. He further submits that simultaneous penalty under Section 76 NS Section 78 of the Finance....

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....6 (3) STR 704 (Tri. Chennai). He submits that for different period on similar circumstance in their own case this Tribunal vide Order No.A/11114-11115/WZB/AHD/2013 dt. 03.09.2013 rejected their plea for invoking Sec.80 of Finance Act,1994. 5. Heard both sides and perused the records. Undisputedly, the appellant had defaulted by not making payment of service tax and also failed to furnish periodic....