9911796707
TMI Blog2012 (4) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... authority and upheld by first appellate authority. 2. The penalty has been imposed on the ground that the appellant has contravened the provisions of Section 76 by delaying the payment of Service Tax to Govt. of India. 3. After hearing both sides for some time on the matter, I find that the appeal itself can be disposed as it lies in narrow compass. Accordingly, after allowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not have issued any Show Cause Notice for imposition of penalty. He would rely upon the decision of this Tribunal in the case of Krishna Security & Detective Services Vs CST Ahmedabad 2011 (24) STR 574 (Tri-Ahmd) and in the case of Voltamp Transformers Ltd Vs CCE Vadodara Final Order No.A/123/WZB/AHD/2012, dt.20.01.12. 6. Ld.SDR reiterated the findings of the lower authorities and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Krishna Security & Detective Services also lay down the ratio that no penalty can be imposed if the Service Tax liability and interest thereof stand deposited under the Section 73(3). 9. Accordingly, I find that the appellant has made out a case in its favour. Respectfully following the judgment in the case of Krishna Security & Detective Services, I hold that the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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