Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... order, the commissioner (appeals) has confirmed a demand of service tax of rs.4,31,414/- along with interest and equivalent penalty under section 76 of the finance act, 1944 and penalties under section 77 of the act. aggrieved from the said order for imposing penalty, the appellant is before me. 2. the facts of the case are that the appellants ..... tax in time. it is also submitted that for the earlier period and the subsequent period, penalties have been dropped. therefore, it is prayed that benefit of section 80 of the finance act, 1994 be given and penalty be waived. 4. on the other hand, learned sdr, opposing the contention of the learned counsel, submitted that for the earlier ..... 6. considering the fact that for the earlier period, the service tax was paid on 5.1.2009 and this tribunal has dropped the penalty by invoking section 80 of the finance act, 1994, in this case also, the appellant has paid service tax after issuance of the scn in nov-09 for subsequent scns they have paid service .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... .4,77,196/- covering the period 2003-04 to 2006-07 under the proviso to section 73 (2) of the finance act, 1994 along with interest has been confirmed by the authorities below and penalty of rs.4,84,578/- has been imposed under section 78 ibid and a penalty of rs.5000/- under section 77 (1) (a) ibid. the demand arises ..... , i note that the adjudicating authority (whose order has been upheld by the lower appellate authority) has extended the shelter under section 80 of the finance act, 1994 in order to drop proceedings for penalty under section 76. in other words, he has held that there is reasonable cause for the failure to pay tax. having held that there was ..... adjudicating authority. i order accordingly. 2.as regards penalty, i find merit in the contention of the assessees that penalty under section 77 (1) (a) cannot be sustained for the reason that this provision was brought into finance act, 1994 only w.e.f. may 2008, while the period for which tax has been demanded is prior thereto. i, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... honble karnataka high court in the case of adecco flexione workforce solutions ltd. (supra) has very categorically ruled that were payments are made under section 73(3) of finance act, 1994, penalty under section 76 cannot be imposed. i would like to go by the decision of the honble karnataka high court in this regard. 8. further, i ..... paid in time and for appropriating the service tax already paid by them towards such liability along with interest as applicable and also proposing imposition of penalty section 76 of the finance act, 1994. on adjudication, tax amount of rs.1,57,21,912/- was confirmed and rs.1,57,17,055/- paid by them was appropriated ..... 2006-cx-4, dated 3-10-2007 that the provisions under section 73(3) is to the effect that no proceedings shall be initiated for recovery of penalty under section 76 either. this position has been incorporated in section 73(3) by adding explanation 2 in the said sub-section with effect from 08-05-2010 by amendment carried out through finance act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... for appellant submits that the period involved in this case is january 2009 to december 2009. she also submits that retrospective amendment in cenvat credit rule (6) done by section 73 of finance act, 2010 is applicable for this period also and, therefore, reversal of credit attributable to the inputs used in the manufacture of the exempted products is sufficient discharge of their ..... properly reversed needs to be examined. 5. considered the arguments from both sides. after the amendment of rule 6 of cenvat credit rules, 2004 by finance act, 2010, in view of the provisions in section 73 of finance act, 2010 when an assessee gave a calculation of credit attributable to the inputs used in the manufacture of exempted products, the only option available to revenue .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... day upto 18.4.06 and rs.200/- per day from that date onwards, or 2% of the service tax and education cess per month whichever was higher under section 76 of the finance act, 1994. hence this appeal. 2) we have heard both sides. the appellants rely upon the decision of the tribunal in stag software pvt. ltd. vs commissioner of service ..... (105) (k) of the finance act, 1994 w.e.f. 16.6.2005, it appeared that subsequent to 16.6.05, the appellants were rendering manpower supply services which was liable to service tax with effect from the above mentioned date. since service tax on both the services rendered during the period 1.7.2003 to 31.3.2006 and 16.6.2005 ..... to 31.3.2006 was not paid, a show-cause notice proposing recovery of service tax of rs.95,22,260/- on technical testing and analysis services and rs.10 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... relating to the period 18.4.2006 to 30.9.2007 is time-barred. c) the demand relating to the period from 1.10.2007 to 29 ..... and rs.5000/- under section 77 of the finance act. however, he refrained from imposing penalty under section 76. 3.2. on appeal by the party, commissioner (appeals) held that a) no service tax is payable by the respondent as recipient for the period from 16.6.2005 to 17.4.2006 i.e. prior to introduction of section 66a of the finance act, 1994 b) the demand ..... .12.2008 is sustainable and penalty under section 76 is also liable to be imposed. d) the original authority to calculate the actual .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the honble delhi high court. the appellants are, therefore, allowed to pay 25% of the penalty imposed under section 78 of the finance act, 1994 within 15 days from today. in the event of non-payment of the reduced penalty by the due date, full amount will be payable by the appellants ..... from non-payment of tax in time which has been subsequently paid along with interest after detection by the department. 3. while upholding the imposition of penalty under section 78 of the finance act, 1994, i find that the authorities below have not given an option to the appellants to pay 25% of the penalty as directed under the aforecited decision of ..... 1. heard both sides. ld. advocate appearing for the appellants prays for option to be given for paying 25% of the penalty imposed under section 78 of the finance act, 1994. in support of his claim, he cites the decision of honble delhi high court in the case of k.p.pouches (p) ltd. vs union of india .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... accessories) and 4) paper processor pp-1213 (with standard accessories). the revenue is also in appeal against setting aside of the penalties imposed by the adjudicating authority under section 76 and 77 of the finance act, 1944. 3. i have heard both sides. i find that there is no dispute that m/s.noritsu (importers) discharged duty liability on the four items in ..... with the impugned order extending credit of rs.5,30,539.50. as regards setting aside of penalty under section 76 of the finance act, 1994, i find that penalty under section 78 has been retained by the lower appellate authority, although reduced. since penalties under section 76 and 78 cannot co-exist, there is no merit in the revenues case for restoration of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... by the learned counsel is valid. in view of the amendment to the law with effect from 19.8.2009 an order-of-revision passed under section 84 of the finance act, 1994 is out of the purview of the review by the committee of chief commissioners. hence the impugned order-of-review and the appeal filed pursuant ..... for the respondents points out that the reviewing power of the committee of chief commissioners under section 86(2) covers only orders passed by the commissioner under section 73 or section 83a of the finance act, 1994 and not orders passed by the commissioner under section 84 in view of the specific amendment made with effect from 19.8.2009 omitting ..... impugned order dated 13.12.2010 has been passed by the commissioner of central excise, madurai under section 84 of the finance act, 1994 dropping the proceedings which were initiated under a show cause notice dated 24.2.2010 under the said section 84. the present appeal was filed by the department pursuant to an order-of-review passed by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... of show cause notice. he further states that the original authority has not imposed any penalty under section 76 and 77 invoking the provisions of section 80 of the finance act, 1994 but has however imposed penalty equal to the service tax amount under section 78 of the finance act, 1994. the appellant appealed against the said order to the lower appellate authority but the said authority ..... of the original authority before the lower appellate authority. the lower appellate authority has invoked the provisions of section 80 of the finance act, 1994 for not imposing penalties under section 76 and 77 of the act. this finding of the original authority that the provision of section 80 is applicable in respect of the appellant has not been challenged by the department before the next .....
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