2018 (2) TMI 572

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....llant 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 appellant to impose various penalties under Financ....

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....ling 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 orders passed by the authorities below and also gone th....

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....00 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 adjudicating authority has imposed penalty under Section ....