2018 (9) TMI 42

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....entical, therefore, both the appeals are being disposed of by this common order. The details of the two appeals are given herein below: - Appeal No. ST/2160/2012 ST/2161/2012 Period of Dispute October 2003 to December 2008 April 2009 December 2009 to Service Tax Demand     Service Tax Rs. 10,85,390/- Rs. 4,70,954/- Interest Under Section 75 of Finance Act Under Section 75 of Finance Act Penalty u/s 76 Not imposed Rs. 200/- subjected maximum amount per   of day to tax Penalty u/s 78 Rs. 10,85,390/- Not imposed Penalty u/s 77 Rs. 5,000/- Rs. ....

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....d period along with interest and proposed penalty under the provisions of Finance Act 1994. Adjudicating authority after following the principles of natural justice confirmed the demand along with interest and imposed penalty under Section 76, 77 and 78 of the Finance Act. Aggrieved by the said order, appellant filed appeals before the Commissioner (Appeals) who modified the Order-in-Original. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the facts and the law. He further submitted that the appellant was under the impression that when the main contractor has paid the service tax, then the sub-contractor need....

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....ity pointed out then intention to evade is missing and the appellant being an individual and taking facts into consideration, the penalties were set aside. Further in the case of Hex Cargo Movers (P) Ltd. Vs. Commr. of C. Ex., Coimbatore reported in 2010 (17) STR 23, the Tribunal has held that for delay in payment of service tax, no penalty shall be imposed and proceedings are conclusive. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant as per the impugned order is entitled to cenvat credit for payment of service tax. Further I find that the appellant has paid the substantial amoun....