Commissioner of GST & Central Excise Puducherry Versus M/s. Magic Hour Films India Pvt. Ltd.
Service Tax
2019 (2) TMI 211 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 22-11-2018
Appeal No. ST/99/2012 – Final Order No. 43016/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri K. Veerabhadra Reddy, ADC (AR) for the Appellant
None for the Respondent
ORDER
Per Bench
Brief facts are that the respondents are engaged in providing taxable services like advertising agency service, photography service etc. and are registered with the department. Based on intelligence that the respondents have delayed in paying service tax, investigations were conducted.
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here was much delay in paying the service tax and therefore the Commissioner ought not have to waived the penalties.
3. None appeared for the respondent though repeated notices were issued to them.
4. After hearing the ld. AR for the department and after perusal of the records, the appeal is taken up for disposal.
5. It is seen that the respondent has paid up the entire service tax along with interest of Rs. 4,52,248/- under GAR challans dated 20.3.2011, 23.3.2011 and 28.3.2011. The show cause notice is issued much later that is on 21.6.2011. It is seen that the respondent has discharged the entire service tax liability along with interest before issuance of the show cause notice. As per sub-section (3) of Section 73, as it stood during
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