At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
For the Appellants: S. Kothandaraman, Consultant. For the Respondent: Parmod Kumar, SDR.
1. Heard both sides. Shri S.Kothandaraman, ld. consultant appearing for the appellants states that the dispute in this case is restricted to imposition of penalty. He states that appellants themselves voluntarily approached the departmental authorities and once it was clarified that they are liable to pay service tax, the tax along with interest has been promptly paid. As such, he prays for waiver of the penalty.
2. Heard ld. SDR who supports the impugned order.
3. After hearing both sides, I find that this case is squarely covered under the provisions of Section 73 of the Finance Act, 1994, in as much as there was no investigation against the appellants nor there was any show-cause notice issued to them. The fact that they had voluntarily approached the authorities is also recorded in the order of the original
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authority. As such, penalty imposed on the appellants is set aside and the appeal is allowed.