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TMI Blog2010 (8) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... d the service tax liability as well as the liability to applicable interest before the issue of show cause notice, orders are set aside and the appeals filed by the revenue allowed. - Interest and penalties confirmed. X X X X Extracts X X X X X X X X Extracts X X X X ..... est and the penalties imposed under sections 76, 77 and 78 of the Act relying on the decision of the Tribunal in Mass Marketing & Advertising Services (P.) Ltd. v. CCE [2006] 5 STT 158 (Bang. - CESTAT) and Shakthi Motors Final Order No. 1378 of 2006 dated 21-8-2006. 5. In the appeal filed, the revenue has sought to vacate the impugned order on the ground that the Commissioner had relied on the decisions of the Tribunal which had been passed relying on the following judicial authorities: i. CCE v. Machino Montell (I) Ltd. 2004 (168) ELT 466 (Trib. - Delhi) (LB) ii. CCE v. Shree Krishna Pipe Industries 2004 (165) ELT 508 (Kar.) iii. Rashtriya Ispat Nigam Ltd. v. CCE [2005] 2 STT 117 (Bang. - CESTAT) 5.1 It is submitted that these au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay in paying the tax. Therefore, it was obligatory on the respondent to pay the interest for the delayed payment of service tax. The appellant seeks to restore the orders of the original authority. 6. Learned SDR submits that the impugned orders were passed relying on the judicial authorities, ratio of which is no longer good law. In its judgment in Union of India v. Rajasthan Spinning & Weaving Mills [2009] 180 Taxman 609 had held that an assessee who had failed to pay excise duty on account of fraud, collusion, willful mis-statement, etc. enumerated under section 11AC incurred liability to penalty under the said provision. Payment of defaulted duty amount and interest before issue of show cause notice did not absolve the assessee from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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