9911796707
TMI Blog2014 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... quarely covered under Section 73(3) of Finance Act, 1994 and therefore penal provision under Section 78 need not be initiated. Therefore, penalty under Section 78 is not sustainable and accordingly the same is set aside. Benefit of Notification No. 6/2005-S.T. - SSI exemption - revenue argue that SSI benefit cannot be extended when the assessee has not opted for the same - Held that:- the appellant took registration for the first time in April 2007 and did not pay any tax and only in February 2008, after coming to note that the appellant was liable to pay tax, they paid the tax. They did not file return also - appellants have to be given the benefit of SSI exemption. - Decided in favour of assessee. - ST/520, 555/2010 - Final Order Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal against imposition of penalty under Section 78 of Finance Act, 1994. Revenue is in appeal against extension of benefit of exemption Notification No. 6/2005-S.T. 2. Heard both sides. The appellants have submitted that the appellant took registration as per the advice of the company, appointing them as a distributor. However, the appellant was not aware that they have to pay the Service Tax and also to file return. It is the submission of the appellant that as soon as they came to know that the department has collected the details of distributor from their principal; they made payment of Service Tax with interest on 8-2-2008, even though the range officer wrote to them on 11-2-2008. It was submitted that there were several decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of Section 73 would be applicable where the Service Tax and interest are paid on ascertainment by Central Excise officers or otherwise with interest. This case is squarely covered under Section 73(3) of Finance Act, 1994 and therefore penal provision under Section 78 need not be initiated. Therefore, penalty under Section 78 is not sustainable and accordingly the same is set aside. 4. Revenue is in appeal against the decision in the impugned order extending the benefit of Notification No. 6/2005-S.T. Ld. Counsel for the appellant filed written submissions. On behalf of the Revenue, reliance was placed on the decision of the Tribunal in the case of L.G. Marwadi v. CCE, Pune-III - 2010 (19) S.T.R. 279 (Tri.-Mumbai), to submit that SSI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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