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TMI Blog2023 (11) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- No case is made out of deliberate breach of the provisions of service tax and the Rules thereunder. Further, the appellant is engaged in the business of transportation and cargo handling services as a sole proprietor and located in the district of Chhindwara, which is a backward place of Madhya Pradesh. Further, admittedly, the appellant have deposited the tax prior to issue of show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding loading and unloading. 3. There was an audit during December 2019 and it appeared to Revenue that the appellant have not paid service tax on the receipts in the nature of commission and other receipts, and also loading, unloading commission as well as rent received, on which service tax payable for the period 2015-2016 up to June, 2017 has been worked out at Rs. 3,77,081/-. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) for late filing of the return. The appellant deposited the amount of interest and penalty imposed under Section 77 (2). 4. Revenue being aggrieved with non-imposition of penalty with respect to the demand of Rs. 3,77,081/- preferred appeal before the Commissioner (Appeals). The Commissioner (Appeals) observing that the appellant failed to deposit the interest along with the accepted propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection. In the circumstances, Revenue was required to give the calculation of interest, which admittedly was not given to the assessee. It is not the case that the assessee on being given opportunity to deposit the interest have deliberately not deposited the same. Under such circumstances, imposition of penalty is bad and the same needs to be set aside. 7. Learned Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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