M/S. Celtone Vs. Cce, Salem

M/S. Celtone vs Cce, Salem

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Apr 20, 2010

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Citation: sooperkanoon.com/941963
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President
Decided On: Apr 20, 2010
Case Number: Appeal No. ST/178 of 2009
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

M/S. Celtone

Advocate Shri M.N. Bharathi, Advocate for the Appellants. Shri T.H. Rao, SDR for the Respondent.

Respondent

Cce, Salem

Excerpt

the assessees paid service tax together with interest on being pointed out by the excise authorities, prior to the issue of show-cause notice. their contention before the bench, therefore, is that no notice for imposition of penalty could have been issued under the provisions of section 73(3) of the finance act, 1994 and hence seek setting aside of the penalties imposed under the provisions of section 76 and 78 ibid. 2 i have heard both sides and find that the issue stands settled by the decision of the tribunal in shanti casting works vs. cce, coimbatore - 2009 (15) str 219 holding that penalty cannot be imposed when service tax and interest is paid prior to issue of show-cause notice. following the ratio of the above decision i set aside the penalties imposed under the provisions of section 76 and 78 of the finance act, 1994 and allow the appeal.

Full Judgment

The assessees paid service tax together with interest on being pointed out by the excise authorities, prior to the issue of show-cause notice. Their contention before the Bench, therefore, is that no notice for imposition of penalty could have been issued under the provisions of Section 73(3) of the Finance Act, 1994 and hence seek setting aside of the penalties imposed under the provisions of Section 76 and 78 ibid.

2 I have heard both sides and find that the issue stands settled by the decision of the Tribunal in Shanti Casting Works Vs. CCE, Coimbatore - 2009 (15) STR 219 holding that penalty cannot be imposed when service tax and interest is paid prior to issue of show-cause notice. Following the ratio of the above decision I set aside the penalties imposed under the provisions of Section 76 and 78 of the Finance Act, 1994 and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties M/S. Celtone vs Cce, Salem Same Subject Service Tax Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President