2017 (10) TMI 705

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.... Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: Bench The appellants are engaged in manufacture of boilers, steam generators, water tube boilers etc. and are registered with the Service Tax Department for the services namely Consulting Engineering, Commercial Training and Coaching, GTA, rending of immovable property and works contract service. The appellant had availed the s....

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.... 2006 to the tune of Rs. 70,57,564/-. The appellants paid the service tax immediately on being pointed out about the short-payment by the audit team. Thus, the service tax along with interest was discharged by the appellant even before issue of show cause notice on 5.2.2008. The learned counsel submitted that the department has issued show cause notice invoking extended period and whereas the omis....

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....penalties imposed are unwarranted. In the case of C. Ramachandran Vs. Commissioner of Service Tax, Chennai - 2016 (46) STR 866 (Tri.) the Tribunal has held that in such situation penalties ought to be waived by invoking section 80 of the Finance Act, 1994. A similar view has been taken in the case of M/s. Magarpatta Township Development & Construction Co. Ltd. Vs. Commissioner of Central Excise, P....