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TMI Blog2016 (6) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... lekha Beevi, C.S. Member (Judicial) Shri M.S.Nagaraja, Advocate for the Appellant Shri T.J.S.Prabhakaran, AR for the Respondent ORDER [ Order per: Sulekha Beevi, C. S. ] 1. The appellants are aggrieved by the penalty imposed for delay in payment of service tax. 2. The appellant is a registered dealer dealing in goods Viz. MS Bars, Coils, Pipes, Sections, Sheet/plates etc. On scrutiny of records for the period 2004-05 to 2009-10, it was found that appellants had short paid service tax on freight charges/GTA services. Further that appellant had received commission on job work which attracts service tax under Business Auxiliary Service. On pointing out the short payment, the appellant discharged the entire service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for operation of crane. Appellant has not provided any such taxable service of receiving commission as alleged. The show cause notice, Order-in-Original or the impugned order do not contain any evidence to show that appellants received the commission of ₹ 11,70,097/- as commission agent. That therefore, in the true sense appellant has paid excess service tax of ₹ 1,44,624/- on BAS. The amount was paid without any murmur, so as to avoid litigation and buy peace with department. But after payment of service tax, as determined by officers along with interest, the department has issued show cause notice, invoking extended period of limitation. That there is no willful suppression or mis-statement of facts. He relied on the judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing authority as well as the appellate authority seem to think. If an assessee does not pay the tax within the stipulated time and regularly pays tax after the due date with interest. It is something which is not pardonable in law. Though the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest inspite of service of notice calling upon them to make payment and certainly not to harass and initiate proceedings against persons who are paying tax with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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