9911796707
TMI Blog2016 (5) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... 5000/- as the period of dispute is prior to enactment of Finance Act, 2011. Penalty under section 77 is liable to be upheld accordingly. - Decided partly in favour of appellant X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assesee having failed to pay to the credit of the Central Government within the stipulated period the above said service tax that is liable for payment in accordance with the provisions of Section 68 or rules made thereunder, rendered themselves liable for penalty under Section 76, 77 and 78 of the Act. I find from the reading of the above that there is no specific allegation as to what was the offence which was committed along with guilty mind to invoke the proviso to Section 78. I find that in the instant case, the demand has been made based on the appellants book entries. In the facts of the present case, there was no allegation of willful suppression of fact and there was no evidence adduced in the SCN to prove that non-pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt in the manner specified in this section, and the period of one year referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation (1) - For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the Central Excise Officer, but for this sub-section. Explanation (2) - For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of Service Tax under this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
