9911796707
TMI Blog2008 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2003, tax is payable for the services received from 16.11.1997 to 1.6.1998 – but tax was not paid after retrospective amendment - sufficient cause exists to sustain the impugned order as regards the penalties imposed on the respondents - ST/113/2006 - 722/2008 - Dated:- 21-7-2008 - Shri P. Karthikeyan, Member (Technical) (Final Order No. 722/2008 dt. 21.7.2008 certified on 24.7.2008 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto force vide Finance Act, 2003. Disposing the 'Show Cause Notice issued in this connection, the original authority demanded the tax due of Rs. 26,612/-, imposed equal amount of penalty under Section 76 of the Act, Rs. 1,000/- under Section 77 of the Act and Rs. 500/- under Section 75A of the Act. He also imposed a penalty of Rs. 53,224/- under Section 78 of the Act. In the impugned order, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Officer within 6 months from the day on which the Finance Bill 2003 receives the assent of the President in the prescribed manner on the basis of the self-assessment of the service tax and the provisions of Section 71 shall apply accordingly." The learned SDR submits that in terms of the above provision, the respondent was required to pay the defaulted tax amount within, six months f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. However, even in 2006, the learned Commissioner (Appeals) held that the respondents were not liable to pay the impugned tax or had incurred liability to pay any penalty. In the circumstances, I find that sufficient cause exists to sustain the impugned order as regards the penalties imposed on the respondents. The appeal filed by the Revenue is allowed to the extent the service tax demanded by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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