9911796707
TMI Blog2010 (7) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... tax - Held that: - contention of the appellant is that they were not well conversant with the procedure and the Service tax is new levy for them - appellant at no stage disputed the tax liability and that they paid the Service Tax and furnished the return belatedly is also not in dispute - penalty is sustainable - reduce the penalty - appeal is allowed - ST/47/2010 - A/1213/2010-WZB/AHD - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service and they were having service tax registration. They filed the ST-3 return late for the quarter April to June 2006 and quarter July to September 2006 and as well as paid the service tax leviable late. The Revenue's case was for imposition of penalty for late filing of returns and delay in payment of service tax. The department accordingly initiated the proceedings for penal action again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant has cited various case laws as follows : - (1) Sanghi Industries Ltd. v. CCE, Rajkot [2009 (16) S.T.R. 696 (Tri. - Ahmd.)] (2) ABS Inc. v. CCE, Ahmedabad [2009 (16) S.T.R. 573 (Tri. - Ahmd.)] (3) CCE, Surat v. Star Crane Service [2010 (17) S.T.R. 576 (Tri. - Ahmd.)] 5. The Revenue's contention is that the appellants have never pleaded that they were not well conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants is not convincing since they were already registered with the Service Tax. I find that the appellant at no stage disputed the tax liability and that they paid the Service Tax and furnished the return belatedly is also not in dispute. So far as various case law cited by the appellant, it is pertinent that the decision in the case of Star Crane Service (supra) relates to penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held the first appellate authority's order and has set aside the Tribunal's order, however, reduced the penalty imposed in the case. 6.1 As already stated above, the delay in payment of service tax and filing of return is not disputed. In the result, I find that the penalty is sustainable. However, after taking into consideration the facts and circumstances of the case, I reduce the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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