2017 (4) TMI 858

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent ORDER [Order Per Sulekha Beevi, C. S.] 1. The above appeal is filed by the appellant being aggrieved by the penalty imposed under Section 78 of the Finance Act, 1994. 2. Brief facts of the case are that appellants are registered with the service tax department for providing Survey and Map Making Services and Information Technology Software Services (ITSS). It was noticed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed equal amount of penalty under Section 78 giving the benefit of reduced penalty of 25% (Rs.10,28,517/-) under Section 78 of the Finance Act, 1994 and imposed late fee of Rs. 2,000/- under Section 77 of the Finance Act, 1994 for not filing ST-3 returns for the period April 2010 to September 2010. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice tax would not tatamount to wilful mis-statement/suppression of facts. He placed reliance on the judgment in the case of M/s ICOMM Tele Ltd., passed vide Final Order No. A/30151-30152/2016 dated 08.02.2016 wherein the Tribunal followed the judgment in the case of Ramanasekar Steels Ltd., Vs CCE, Chennai [2008 (9) STR 132 (Tri-Chennai)] to absolve the assessee from penalty imposed under Section ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... prior to issuance of show cause notice the appellants have paid more than half of the demand of service tax along with interest. Even then the department has proceeded to raise demand for the extended period alleging suppression of facts. It is also noteworthy that total demand raised is arrived from the financial statements and such other documents furnished to the department by the appellant. N....