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TMI Blog2009 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ed penalty of Rs. 100 per day for the period upto 17.4.2006 and at the rate of Rs. 200 per day for the period of failure w.e.f. 18.04.2006, till the date of payment of service tax. Thus the assessee challenge the penalty. Held that - since penalty u/s 76 is attracted whenever there is non payment of service tax by due date and further since assessee during relevant period did not pay any service tax and no convincing reason was given by assessee for non-payment of service tax, imposition of penalty upon assessee was justified. - ST/304 OF 2009-SM - 49 OF 2010-SM(BR) - Dated:- 29-12-2009 - RAKESH KUMAR, TECHNICAL MEMBER Atul Gupta for the Appellant. V.K. Saxena for the Respondent. ORDER 1. The facts leading to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the appellant along with interest and also imposition of penalty on them under section 76 of the Finance Act, 1994. The Dy. Commissioner, Central Excise Division III, Kanpur vide order-in-original dated 24-4-2008 disallowed the credit of Rs. 2,55,816 and confirmed service tax demand of same amount and also imposed penalty of Rs. 1,000 under section 77 and penalty of Rs. 200 per day under section 76. Since the Dy. Commissioner's order was silent about the interest, the same was taken up for review by the Commissioner under section 84 of the Finance Act, 1994 and vide order-in-revision No. 02/2008-09, dated 7-10-2008, the Commissioner confirmed the demand of interest of Rs. 91,606 and also imposed penalty of Rs. 100 per day for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee determines his service tax liability and files six monthly service tax returns in ST-3 Form; that there is no system of assessment of service tax by the department, that ST-3 returns filed by the assessee are taken up for scrutiny of selective basis; only that in view of this, the responsibility of the assessee is much higher and they must ensure that the service tax actually payable by them is paid; that this irregularity was determined only when in course of selective scrutiny of ST-3 returns, the returns were taken up for scrutiny and that in view of this, the penalty has been rightly imposed. 3. I have carefully considered the submissions from both the sides and perused the records. There is no dispute about the fact that during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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