9911796707
TMI Blog2012 (8) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... y - invoice is simply VAT/S.T. invoice - Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration also - They have not even questioned whether Sales Tax and Service Tax were leviable on the same transaction - lenient view as contemplated under Section 80 of Finance Act, 1994 - penalties under various Sections of Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has resulted in the impugned order imposing penalties under various Sections of Finance Act, 1994. 2. Heard both sides. 3. Ld. Chartered Accountant submitted that the appellant had paid Sales Tax on the full amount charged for the CNG/LPG Kits fitted by them. Further the Department took a view that they are liable to pay S. Tax of 33% of the total cost of the Kits charged by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he legal ground that on the same transaction, Sales Tax as well as Service Tax could not be levied. This shows the bona fides of the appellants. Further it shows that he had no intention to evade payment of Service Tax or resort to suppression. 4. Ld. AR submits that the appellant obtained registration and paid the Service tax only when they were detected by the Department and not earlier an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax were leviable on the same transaction. Having regard to the facts and circumstances I consider that this is a fit case for treating the payment of Service Tax by the appellants as one for which Section 73(3) of Finance Act, 1994 is applicable and therefore no show cause notice should have been issued when the appellants paid Service Tax and the interest. Further the facts and circumstances wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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