9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 103 - AT - Service TaxDelay in payment of tax - Though the appellant had obtained service tax registration service tax was not paid by the due date - No reason has been given by the appellant for non-payment of service tax by the due - no reason has been given as to why ST-3 returns were not filed by the due date - no infirmity in the impugned order imposing penalty under section 76 and 77
Issues: Imposition of penalty under Section 76 and 77 of the Finance Act for non-payment of service tax and delay in filing ST-3 returns.
Analysis: 1. The service provided by the goods transport agency became taxable from 01/01/05. The appellant, who was providing the service, obtained registration but did not pay service tax or file ST-3 returns for the period from January 2005 to December 2005. The appellant paid the service tax in January 2006 and filed the ST-3 returns for the respective periods. The Assistant Commissioner imposed penalties under Section 76 for default in payment of service tax and under Section 77 for delay in filing ST-3 returns, which was upheld by the CCE (Appeals). 2. The appellant contested the penalties under Section 76 and 77 in the appeal. Despite the appellant's absence, the appeal was considered on its merits. The Departmental Representative argued that the service tax was not paid by the due dates, and no reasons were provided for the delays in payment and filing of returns. Therefore, the penalties were justified as per the Assistant Commissioner's order, which was affirmed by the CCE (Appeals). 3. Upon review of the case records and submissions, it was noted that the appellant had indeed not paid the service tax for the relevant period by the due dates and only paid in January 2006. Additionally, the ST-3 returns for the specified periods were not filed on time without any reasons provided for the delays. Given these circumstances, the Tribunal found no errors in the impugned order and dismissed the appeal, upholding the penalties imposed by the Assistant Commissioner and affirmed by the CCE (Appeals). This judgment highlights the importance of timely payment of service tax and filing of returns, as well as the consequences, including penalties, for non-compliance with the provisions of the Finance Act.
|
