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TMI Blog2017 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... hout disturbing the confirmation of service tax and the interest thereon - appeal disposed off - decided partly in favor of appellant. - ST/20139/2015 - A/30028/2017 - Dated:- 2-1-2017 - Ms Sulekha Beevi, C.S., Member (Judicial) Sh. R. Dakshina Murthy, Advocate for the Appellant. Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against the order passed by the Commissioner (Appeals) who upheld the confirmation of service tax as well as the penalty imposed under section 78 and section 70 of the Finance Act, 1994. 2. On behalf of the appellant the Ld. Counsel Sh. R. Dakshina Murthy submitted that the appellant is not contesting the confirmati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was ₹ 2,000/- for each return that was filed with delay. That the appellant had committed delay in filing only 3 ST-3 returns and therefore the appellant having discharged ₹ 6,000/- towards this late fee the balance of the late fee (penalty) may be set aside. 3. Against this the Ld. AR Sh. P.S. Reddy reiterated the findings in the impugned order. He submitted that the appellant has paid part of the service tax after the issuance of the show cause notice and therefore is liable to pay the equal amount of penalty. It was also argued that the appellant has delayed filing of 6 ST-3 returns and therefore is liable to pay the balance late fee (penalty) of ₹ 6,000/-. 4. I have heard both sides. On perusal of records it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. AR that the appellant has delayed 6 ST-3 returns, I hold that the appellant is liable to pay the balance of ₹ 6,000/-. 6. In the result, the equal amount of penalty imposed under section 78 is set aside. The impugned order is modified to the extent of setting aside the equal amount of penalty and is modified by giving benefit of paying reduced penalty of 25% of the service tax demand, without disturbing the confirmation of service tax and the interest thereon. The penalty imposed under section 70 as discussed above is maintained and appellant shall pay balance ₹ 6,000/- under section 70. The appeal is partly allowed in above terms, with consequential reliefs, if any. (Order pronounced dictated in open court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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