9911796707
TMI Blog2010 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 - 604/2010, - Dated:- 12-1-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri M. Ravi Rajendran, SDR, for the Appellant. None, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against the Order-in-Appeal No. 101/2007-C.E., dated 7-3-2007. 2. The respondent is absent despite notice. Since the issue involved in this case is in a narrow compass, we take up the appeal for disposal in the absence of any representation from the respondent. 3. Heard the learned DR and perused the records. 4. The issue involved in this case is regarding the Service tax liability of the respondent under the category of 'Cable Operator Services' for the period August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which the Service tax liability was paid is due to the intervention of the department and this point is important and it is also required to note that in the absence of intervention there was no chance to pay the Service tax by the respondent. It is also seen from the grounds of appeal that the Revenue is challenging the non-imposition of interest on the ground that provisions of Section 75 are very clear and the Section mandates for demand of interest on belated payment of service tax liability. 6. We have considered the submissions made by the learned DR. 7. On perusal of the records, we find that the respondent herein discharged the entire service tax liability and the Education Cess and interest as was indicated by letter dated 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manner specified in this section, and the period of "one year" referred to in sub-section (1) shall be counted from the date of receipt of such information of payment." 7.1 It is seen that in an identical issue, this very Bench in the case of Mass Marketing Advertising Services Pvt. Ltd. v. CCE, Bangalore - 2006 (3) S.T.R. 333 has come to the conclusion that once the service tax liability is paid, it gets settled under Section 73(3) of the Finance Act, 1994, penal provisions do not get attracted. We find that learned Commissioner (Appeals) has relied upon the said decision by setting aside the penalties imposed. We are in agreement with the learned Commissioner (Appeals) that the penalty liability under Section 76 and 78 can be se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
