2017 (9) TMI 261

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....ri S.S. Chattopadhyay, Superintendent (AR), for the Respondent. ORDER M/s. Kalinga Commercial Corpn. Ltd., the appellant herein is a provider of service under the category of "Mining of Mineral, Oil or Gas". In Appeal No. ST/70144/13, the period is October, 2009 to March, 2010, and the appellant did not discharge the tax liability by the due date but however, paid the entire amount of servic....

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.... ST/76272/14) respectively under Section 76 of the Act, hence the present appeals. 2. Sri N.K. Dash, ld. Counsel appearing on behalf of the appellant company vehemently argued and made the Bench go through the adjudication orders and to the letter dated 3-10-2007 issued by CBEC which is clarificatory in nature. It is his submission that the above clarification clearly provides for conclusion of....

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....lic limited company and therefore, was aware of the tax liabilities. For the reason of delay in depositing tax and filing of returns in this case, it is contended by the appellant that due to change of constituent of the management i.e. merger/amalgamation/convert/take over of the proprietorship firm to a Limited Company w.e.f. 15-7-2009, the new management took some time for collecting figures, s....

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....ons of clause 9i) of proviso to Section 76, in such cases not involving fraud, suppression of facts, etc., if the tax and interest thereon is paid within 30 days of the issuance of SCN, no penalty shall be payable and the proceedings shall be deemed to be concluded. These two provisions have to be read harmoniously to conclude that in cases not involving fraud, suppression of facts, etc., if the a....