2007 (12) TMI 197

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...., for the Respondent. [Order] - The appellant filed this appeal against imposition of penalty under Sections 76, 78 and 77 of the Finance Act, 1994. 2. The relevant facts of the case in brief are that the appellants are engaged in providing service under the category of "Authorised Service Station". They obtained registration in the year 2001. Proceeding was initiated by show cause notice da....

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....nce Act, 1994 for suppression of facts with intent to evade Service tax and a penalty of Rs. 2,000/- was imposed under Section 77 for non-filing of ST-3 return. 3. Learned Counsel on behalf of the appellant submits that the appellant deposited the entire amount of tax before issue of the show cause notice. He further submits that the appellant was registered in the year 2001 and paid the tax be....

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....of records, I find that Commissioner (Appeals) observed that the appellants had taken Service tax registration in the year 2001 and after issue of the show cause notice dated 21-8-2003 for non-filing of ST-3 return; the appellant deposited the tax and filed the returns. He further observed that the appellant acted in defiance of Central Excise law with intent to evade payment of tax. It is seen fr....