2018 (2) TMI 572

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.... ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order praying that the penalty of Rs. 40,000/- imposed on them is to be dropped. 2. Heard the parties. The facts of the case are the appellant paid the service tax but delayed in filing the service tax return for the period from April 2014 to March 2015. Therefore, the proceedings were initiated against the appel....

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....hartered Accountant and entrusted him the job of filing return but he did not file the return in time although the tax was paid by the appellant in time. In that circumstance, the appellant prayed for waiver of penalty but the ld. Commissioner (Appeals) upheld the order passed by the adjudicating authority. Aggrieved from the said order, the appellant is before me. 3. I have gone through the or....

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....he Finance Act, 1994 is maximum Rs. 20,000/- or Rs. 1000 plus Rs. 100 per day during the period of default but maximum penalty ca be imposed is of Rs. 20,000/-. Penalty under Section 77(2) of the Finance Act, 1994 can be imposed for contravention of the provisions of Finance Act or Service Tax Rules, if not penalty separately has been provided up to Rs. 10,000/-. Admittedly, in this case, the a....

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....e Rules and provisions of the Finance Act, 1994, a penalty of Rs. 1,000/- has already been imposed on the appellant, therefore no further penalty can be imposed on the appellant. Therefore, penalty of Rs. 40,000/- imposed on the appellant is set-aside and penalty of Rs. 1,000/- imposed on the appellant under Section 77 of the Finance Act, 1994 for contravention of provisions of Section 70 of the F....