2009 (7) TMI 81

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue and perused the records. 2. Original authority ordered recovery of interest of Rs. 1,02,046/- under Section 75 of Finance Act, 1994 and imposed penalty of Rs. 100/- per day till payment of tax subject to maximum of Rs. 33,398/- (i.e. amount of service tax as deposited) under Section 76 of the Act. The Commissioner (Appeals) set aside the penalty. Revenue filed this appeal for imposition of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of show cause notice leads to conclusion of entire proceedings under the Finance Act, 1994, in terms of subsection (1A) and (3) of Section 73 of Finance Act, 1994. It is not disputed that in this case appellants deposited service tax alongwith interest of their own without service of notice under sub-section (1) of Section 73 in respect of such service tax. There is also no allegation of fraud o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n alongwith interest without the issue of notice under sub-section (1) of section 73 of the Act and there is no allegation of fraud or collusion or willful mis-statement or suppression of facts or contravention of statutory provisions will intent to evade payment of service tax, they are not liable to penalty under section 76 of the Act for late payment of service tax, they are not liable to penal....