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TMI Blog2011 (1) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned period as required under the law - no such arguments advanced by the respondents at any stage of the case. - the provisions of Section 80 cannot be invoked - penalty equal to the tax amount not paid under Section 76 adequate and no separate penalty is necessary to be imposed under Section 78 of the Act – Department’s appeal allowed - ST/473/2010 - - - Dated:- 14-1-2011 - Dr. Chitta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny service tax nor filed any service tax returns as required under the law. Only after investigation by the Department it was ascertained from the statement of M/s. AIRCEL Ltd. dated 24.11.2006 that the respondents have received an amount of Rs.5,38,644.23 towards commission charges for the period from April 2006 to October 2006. Admittedly, the respondents have only paid the service tax on 29.3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in respect of the respondents. 4. After hearing arguments from both sides, I find force in the argument by the learned SDR. The respondents were not a new assessee. They were under the service tax net from 1.7.2003 and they were duly registered as a service tax assessee. No reasons have been advanced on behalf of the respondents as to why they did not file the necessary service tax return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the service tax and for non-filing of the returns by the original authority are restored by setting aside the impugned order passed by the lower appellate authority. 5. As regards the penalty imposed by the original authority under Section 78, I am of the view that the penalty equal to the tax amount not paid under Section 76 is adequate and no separate penalty is necessary to be imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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