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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 ..... hatti, D.C.A.R. for the respondent The appeal is directed 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 but did not remit the same to the exchequer nor did they file the service tax returns for the said period. When the case was detected by the department the appellant paid the service tax along with interest thereon. A show-cause notice was issued to the appellant proposing to recover the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the department submits that the appellant had collected the service tax from the customers but did not remit the same to the exchequer and delayed the payment of service tax. The 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 that tax amount in accordance with the provisions of section 75 a penalty which shall not be less than Rs.200/- per day during which such failure continues or 2% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2007. There is no communication in the said return about the tax liability that has been discharged by them amounting to Rs.1,30,477/- for the period from October 2006 to December 2006. Therefore, a show-cause notice was issued to the appellant vide notice dated 16.4.2008. Therefore, show-cause notice has been rightly issued 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 the lower adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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