9911796707
TMI Blog2016 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. The interest on delayed payment of tax was paid on 10-11-2010. The show cause notice is dated 12-11-2010. The appellant has further paid 25% of the penalty and presently does not challenge this amount of penalty paid by appellant. Under Sub-section(3) of Section 73 no show cause notice can be issued if service tax along with interest is paid by the assessee. Therefore, there are no circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umping etc., of overburden by using machines at open cast mines and are registered with service tax department. They are engaged in providing Site Formation and Clearance Service to M/S Western Coal Fields Ltd from 2004 onwards. These services became subject to levy of service tax w.e.f.16-06-2005. The appellant was under bonafide belief that no service tax is payable and hence did not discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and reduced penalty is paid within 30 days of communication of the Order-in-Original. 4. The appellant paid the reduced penalty and also filed appeal before the Commissioner (Appeals) challenging the penalty imposed. The Commissioner (Appeals) vide order impugned herein upheld the order passed by original authority. Hence this appeal. 5. At the time of hearing, the learned consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has paid the entire service tax demand along with interest as well as 25% of reduced penalty. 6. The learned AR, Shri A.B.Kulgod supported the findings in the impugned order and argued that the penalty imposed is just and proper. 7. I have considered the submission made by either side. It is not disputed that the appellant discharged the service tax liability and interest prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
