2008 (9) TMI 86

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....V.V. Hariharan, JCDR, for the Respondent. [Order]. - This is an application filed by M/s. Solomon Foundry for waiver of pre-deposit and stay of recovery of the penalties imposed under Sections 76, 77 and 78 of the Finance Act, 1994 (the Act) by the revisional authority, the Commissioner of Central Excise, Trichy. The appellants were found to have rendered the 'Maintenance and repair service' duri....

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....fic provision to recover the service tax from its clients. Therefore, they had to absorb the tax liability and they were not in a position to pass on the same to its clients. On this and other grounds narrated in the appeal a lenient decision is prayed for. It is reiterated that a large body of case law supported waiver of penalty on a defaulting assessee if the tax due was paid before issue of sh....

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....t. She also cited S-Mac Security Services Pvt. Ltd. v. CST, Bangalore - 2007 (6) S.T.R. 348 (Tri.-Bang.) [Stay Order Nos. 87 & 88/07 dated 11-1-2007.] in support of the plea that once the entire dues were paid before adjudication, the defaulter could not be penalized in the absence of mala fide intention to evade payment of duty. 4. Ld. JCDR submits copies of decisions of this Tribunal in Hi-tech....