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TMI Blog2018 (7) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period April, 2011 to September, 2011 and October, 2011 to March, 2012, has also been paid and there is no occasion to impose and the separate penalty for the same and the Commissioner (Appeals) has rightly set aside the same - Since the appellant-assessee has paid the entire amount of service tax along with interest before issuance of show-cause notice, the Commissioner (Appeals) has rightly set aside the penalty by invoking the provisions of Section 80. Penalties set aside - appeal dismissed - decided against Revenue. - S.T.Appeal No.76963/17 & CO-75146/18 - F/O/75640/2018 - Dated:- 20-3-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue (s) Shri Sushil Goyal, C.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also confirmed the demand of ₹ 40,000/- as late fees upon the respondent-assessee in terms of Rule 7 (c) of Service Tax Rules, 1994 read with Section 70 of the Finance Act, 1994. A penalty of ₹ 40,000/- for delay in submission of ST-3 Returns was imposed for the period April, 2011 to September, 2011 and October, 2011 to March, 2012 under Section 70 of the Finance Act, 1994 and a penalty of ₹ 10,000/- has also been imposed under Section 77 for violation of provision of Section 70 of the Finance Act, 1994. Since the appellant had already deposited the entire amount of service tax along with interest, the same was appropriated. On appeal, the Commissioner (Appeals) set aside the imposition of penalty under Section 77 (2) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that regarding service tax demand of ₹ 13,01,708/-, the appellants have reversed the amount. As regards, service tax demand for the period, 2010-2011 and 2011-2012, they have paid the entire demand of service tax along with interest and the same stands appropriated by the adjudicating authority. It is also observed that the demand of ₹ 40,000/- being late fees for the service tax return for the period April, 2011 to September, 2011 and October, 2011 to March, 2012, has also been paid and there is no occasion to impose and the separate penalty for the same and the Commissioner (Appeals) has rightly set aside the same. Since the appellant-assessee has paid the entire amount of service tax along with interest before i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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