9911796707
TMI Blog2015 (11) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... to March, 2011, a show-cause notice dated 1.3.2012 was issued as the Revenue felt that the assessee is failed to pay the due Service Tax and have also failed to file ST-3 returns. During the course of enquiry, the assessee had made available copy of Balance-sheet, Party Ledger abstracts, Service Tax liability worksheet etc. It was also noticed that the main nature of work of the assessee is supply of man-powers for various day to day works at the factory site of JSW Energy, Jaigad. The assessee was also providing the construction work as well as road construction work. From the worksheet of Service Tax as filed by the assessee, it was noticed that the assessee have charged and recovered Service Tax at the applicable rate, i.e. when the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount already paid and further interest under Section 75 be not recovered and appropriated and further as to why penalty under Section 76 and 78 should not be imposed allowing adjustment of penalty of Rs. 75,519/- already deposited under Section 73(4A). The show-cause notice was adjudicated holding that there is no dispute about short payment of Service Tax liability and further observed that the assessee did not file returns on the respective due dates and the returns were filed subsequently after delay. Further, the assessee has deposited the total Service Tax of Rs. 10,93,531/- including cess and interest and have also paid 1% penalty along with late fee for delay of deposit in returns. Accordingly, it was held that there is a clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of show-cause notice. They have also paid the late fees under Section 70 of the Act for delayed filing of returns and the same has been accepted by the Department and accordingly no penalty has been imposed under Section 77 of the Act. During the course of hearing the appellants had stated that they were under the bonafide belief that the tax is to be paid by JSW who had withheld the tax amount. I also find that the appellants are a small service provider and the proprietor of the appellants is not well educated and therefore not very well conversant with the tax procedures. Further, I also find that all the information was gathered by the department from the appellants records. In view of these facts suppression or intent to evade paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and further holding that the assessee was not liable to penalty. It is further contended that the respondent assessee registered since 1.10.2008 and as such under the self assessment procedure, the onus was on the assessee to discharge the liability rest upon him under the statute. As the assessee was in spite of having all the required details/information on his records for assessing the tax liability, the assessee had not filed the ST-3 returns in time and paying the tax after some delay along with interest and 15 penalty amounts to violating the provisions of the Act and further amounts to suppression of facts. Accordingly, the Revenue prays for setting aside the impugned Order-in-Appeal and restoring the penalty imposed vide Order-in-O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on him and inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under subsection (1) in respect of the amount so paid and proceedings in respect of the said amount of service tax shall be deemed to have been concluded: Provided that the Central Excise Officer may determine the amount of service tax, if any, due from such person, which in his opinion remains to be paid by such person and shall proceed to recover such amount in the manner specified in sub-section (1)." 5.1 I find that from plain reading, the Section provides that where true and complete details are available in the specified records which are admitted in the fact herein. Further, as required the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
