2018 (7) TMI 1790

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Property’ within a period of six months from receiving the President assent to the Finance Bill, 2012 - Revenue’s only grievance is that the entire tax was not paid within a period of six months and small amount of 18,000/- approx was deposited subsequently - Held that:- Admittedly, the matter was under litigation before various courts and as such not free from doubt. In such a scenario, the penal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... better appreciation, we reproduce the relevant Para of Commissioner (Appeals), order. "Against the liability of ₹ 38,19,869/- (as per SCN), the appellant has deposited the impugned service tax of ₹ 38,06,069/- for the period Jan. 2008 to June 2011 and also paid due interest amounting ₹ 10,00,372/- which has been verified by the Range Superintendent vide letter C. No. Cex ST/RU- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to pay service tax, penalty can be waived. Similar view is taken in the case of UOI Vs. Dial and Travels (2007) 7 STT 372 (Raj. HC DB), Flyingman Air Courier Vs. CCE (2007) 8 STT 77 (CESTAT), Kirloskar Power Equipments Vs. CCE (2009) 23 SRR 456 = 31 VST 285 (CESTAT SMB), Ankleshwar Taluka ONGC Land Loosers Travellers Coop. Vs. CCE (2012) 35 STT 445 = 21 taxmann.com 10(Guj. HC DB). Also in Secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X