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TMI Blog2015 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... i Canteen - Vs - Customs, Excise and Service Tax Appellate Tribunal, wherein this Court, while considering the issue whether the penalty is imposable where the tax is paid before issuance of show cause notice held that penalty is imposable even in cases where tax is paid before issuance of show cause notice. - Decided against assessee. - Civil Miscellaneous Appeal No. 223 of 2010 & M.P.No.1 of 2010 - - - Dated:- 4-6-2015 - The Honourable Mr. Justice R. Sudhakar And The Honourable Ms. Justice K. B. K. Vasuki,JJ. For the Appellant : Mr. S. Muthuvenkataraman For the Respondent : Mr. Vikram Ramakrishnan JUDGMENT (Judgment of the Court was delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... video tape production. Since the assessee had not filed ST-3 returns for the periods July, 2001 to September, 2001 and October, 2001 to March, 2002, notice was issued directing the assessee to file returns. Thereafter, the assessee filed returns and paid belatedly service tax upto December, 2001. Since the assessee had not paid service tax from January, 2002 to March 2002, October, 2002 to December, 2002 and January, 2003 to March, 2003 and for the belated payment of service tax, the assessee had not paid any interest, show cause notice was issued proposing to demand service tax with interest and penalty. In response to the said notice, the assessee filed reply stating that the belated payment of service tax was not due to malafide intenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rupees two lakh fifty eight thousand, six hundred and seventy five only) under section 76 of the Act. 16.4. Apart from being irregular in payment of Service Tax, they were irregular in filing of returns also. Therefore, I order payment of ₹ 1000/- (Rupees one thousand only) under section 77 of the Act. 5. Aggrieved by the order of the Adjudicating Authority, the assessee filed an appeal before the Commissioner (Appeals), who dismissed the appeal holding that the appellant/assessee had not paid service tax due, but had collected service tax from their clients. Hence, it was not only an evasion of tax, but also an offence of collecting tax from the clients but not paid to the Government Account. Hence penalty imposed was correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the order of the Commissioner (Appeals), holding that financial hardship was the only ground raised for belated payment of service tax, which was not a ground for holding that assessees were not liable to penalty. 10. Not satisfied with the order of the Tribunal after two rounds of litigation, the appellant/assessee is now before this Court. 11. Heard learned counsel appearing for the appellant and the learned Standing Counsel appearing for the respondent and perused the materials placed before this Court. 12. Insofar as first and second substantial questions of law are concerned, we find from the record of proceedings that the Tribunal has clearly came to hold that it is not a case of the appellant that the benefit of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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