2017 (9) TMI 1262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er-in-Appeal questioning the imposition of late fee of Rs. 26,000/- imposed on him. 3. Briefly the facts of the case are as follows: The Respondents are registered under the category of Clearing & Forwarding Agents from 01.07.2003. The Preventive officers of Malenadu Division visited the Unit on 23.09.2010 and they have noticed delay in payment of Service Tax for the period October 2009 to August 2010. A statement of the Partner Shri C.P. Sunder Raj was recorded on the same day and he stated that delay in the payment of taxes was due to cash flow problems in the firm and also assured that the Service tax dues shall be paid at the earliest along with applicable interest. Accordingly, the Respondent paid all the taxes up to August 2010 with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t sustainable in law. He further submitted that the Assessee was well acquainted with the provisions of law and cannot take the excuse of ignorance. He further submitted that the Assessee has charged and collected the service tax from the client but did not pay the same in time on the ground that there was a financial crunch. He further submitted that there was a delay in filing the statutory ST-3 returns during the relevant period and therefore the Assessee suppressed material fact from the department and therefore they are liable to pay the penalty under section 78 of Finance Act, 1994. 5.1 He further submitted that the Commissioner (A) has held that the Assessee has not suppressed the facts from the department and the Assessee has not d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th section 70 of the Finance Act, 1994. He further submitted that the Assessee has paid the late fee of Rs. 8,000/- for filing the Service Tax Return late and the original authority while disposing of the case, had held that the Assessee is liable to pay the late fee of Rs. 26,000/- for the delay in filing the ST-3 Returns for the half year ending March 2009, Sept. 2009, March 2010 and Sep. 2010 as laid down in section 70 (1) of the Finance Act, 1994 and he appropriated the amount of Rs. 8,000/- being the late fee paid by the Assessee. 7. After considering the submissions of both the parties and perusal of the material on record and various decisions relied upon by the Assessee cited supra, I am of the view that Assessee s case is covered ....