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TMI Blog2011 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against Order-in-Appeal No. SR/158/NGP/2009 dated 17.7.2009 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. The appellant M/s Sanjogita Construction are providers of taxable service falling under category of maintenance and repair. They collected a service tax of Rs.1,33,090/- for the said service rendered to the customers from October 2006 to March 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been discharged till the date of actual payment of service tax. 3. The appellant challenged the imposition of penalty before the Commissioner (Appeals) who observed that the assessee not only delayed the payment of service tax but also failed to file the ST-3 returns and therefore, he upheld the order of the lower appellate authority imposing penalty under Section 76. The appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant did not pay the service tax voluntarily. Only when the investigation was initiated by the department, the service tax liability was discharged. Section 76 of the Finance Act, 1994 stipulates that any person liable to pay service tax in accordance with the provisions of Section 68 or the Rules made thereunder, fails to pay such tax, shall pay, in addition to such tax, and interest on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usly been made, may pay the amount of such service tax, chargeable or erroneously refunded on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise officer of such payment in writing, who, on receipt of such information shall not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed because there is no intimation in writing to the department about the payment of service tax and in the show-cause notice it has been rightly proposed to levy penalty for non-payment of service tax from the due date which has been confirmed by both the adjudicating and appellate authorities under Section 76 of the Finance Act, 1994. Therefore, I do not find any infirmity in the orders passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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