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TMI Blog2009 (7) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,443/- along with interest of Rs. 63,735/- before issuing the SCN In this case Tri-(Del.)-held that the appellants are not contesting the payment of tax along with interest, which they have already deposited long before issue of show cause notice. In view of that, penalties are not sustainable. Accordingly, penalties are set aside. The appeal is allowed with consequential relief. - ST/54/2009-S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2006 informed that M/s. Maruti Udyog Ltd. advised them to deposit the tax on the commission. Accordingly, they deposited the entire amount of tax of Rs.5,02,443/- along with interest of Rs. 63,735/- vide TR-6 Challan dated 16-9-2006. The Original Authority confirmed the demand of tax and appropriated the amount of tax as deposited by them along with interest. He also imposed penalties under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the appellants deposited the duty after detection by the Central Excise Officers and, therefore, imposition of penalties are justified. He also submits that the tax was levied in July, 2003 and they deposited the tax in September, 2006 after detection by the Central Excise Officers. Thus, the imposition of penalty under various Sections of the Act is warranted. 5. After hearing both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the appellants deposited the tax as soon as it came to their knowledge. The Tribunal is consistently taking a view that as confusion was prevailing during the material period, over leviability of the Service Tax on the impugned activities, penalty is not warranted. 7. I find that the appellants are not contesting the payment of tax along with interest, which they have already deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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