M\/s. Marotia Steel & Alloys (P) Ltd. Versus Commissioner of CGST, Howrah
Service Tax
2018 (12) TMI 860 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 13-8-2018
Appeal No. ST\/75127\/2018 – FO\/76518\/2018
Service Tax
Shri P.K. Choudhary, Member (Judicial)
\nShri Sushil Goyal, CA for the Appellant (s)
\nShri A.K. Biswas, Suptd.(AR) for the Respondent (s)
\nORDER
\nPer Shri P.K. Choudhary
\n1. The appellant is a small scale manufacturer of excisable goods and is also engaged in performing job work. They usually carry out process of annealing the materials sent to them by their customers. During the course of audit for the financial year 2005-06, 2006-07, 2007-08 some discrepancies were noticed and a spot memo was issued. S<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n assessee preferred appeal before the lower appellate authority and the ld. Commissioner (Appeals) vide the impugned order modified the adjudication order upholding the demand of service tax amounting to Rs. 11,465\/- alongwith interest and equal amount of penalty under Section 78. Ld. Commissioner (Appeals) also upheld the penalty imposed under Section 77 i.e. Rs. 2,75,000\/- and a penalty of Rs. 5,000\/-. Hence, the present appeal before the Tribunal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n penalty of equal amount as imposed in the adjudication order was also upheld by the First Appellate Authority. The appellant assessee is not disputing their liability to this extent. Their only grievance before the Tribunal is now regarding imposition of penalties of Rs. 1,000\/-, Rs. 2,74,000\/- and Rs. 5000\/- under various provisions of Section 77 of the Finance Act, 1994. I find that the Adjudicating Authority while imposing penalty under Section 77, has discussed the statutory provisions wherein the maximum penalty imposable under Section 77 upto 09.05.2008 was not exceeding Rs. 1000\/-. Accordingly he imposed a penalty of Rs. 1000\/- and for the subsequent period i.e. w.e.f. 10.05.2008, upto the date of non-obtaining of ST-3 Return, i.e. 0<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Marotia Steel & Alloys (P) Ltd. Versus Commissioner of CGST, HowrahService Tax2018 (12) TMI 860 – CESTAT KOLKATA – TMICESTAT KOLKATA – ATDated:- 13-8-2018Appeal No. ST\/75127\/2018 – FO\/76518\/2018Service TaxShri P.K. Choudhary, Member (Judicial) Shri Sushil Goyal, CA for the Appellant (s) Shri A.K. Biswas, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary … Continue reading “M\/s. Marotia Steel & Alloys (P) Ltd. Versus Commissioner of CGST, Howrah”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15541","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15541","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15541"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15541\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. Ld. Consultant appearing on behalf of the appellant company submits that for failure to deposit tax, specific penalty is prescribed in Section 78, which has been imposed by the Adjudicating Authority and also upheld by the First Appellate Authority and which has also been paid by the appella<\/p>\n
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