2009 (8) TMI 618 - AT - Service Tax

Service tax paid voluntarily Penalty The appellant had voluntarily applied for service tax registration and also paid service tax. Commissioner (Appeals) held that no suppression made by the appellant thus appeal dismissed. Revenue again filed a cross objection against this order on the ground of jurisdiction of bench. In this case (Tri-Del) held that single member bench not to be burdened with rehearing and disposal thus the cross objection becomes infructuous.

Summary

The Appellate Tribunal CESTAT, New Delhi issued a judgement in Cross Objection No. ST/CO/215/2007-Cus(BR) with members D.N. Panda and Rakesh Kumar presiding. The case involved a penalty under Section 78 of the Finance Act, 1994, due to a breach of law by the appellant. The Revenue argued that the penalty was warranted due to the appellant's actions. However, the consultant for the appellant contended that the confusion regarding the appellant's status as a commercial concern led to the penalty without any deliberate violation of the law.

After hearing both sides and reviewing the case, the learned Commissioner found that the appellant had voluntarily registered for service tax and paid the required taxes. The appellant cooperated with the authorities and provided all necessary information. The Commissioner concluded that there was no suppression of facts or intentional misstatement progressively theed theed the lackst the and the point record towards andes theed the and the and Per theed the and theed the and]