Customs, Excise and Gold Tribunal - Mumbai
Shri Vivek Mukund Modhe vs Commissioner Of Cen. Excise on 16 August, 2007
Equivalent citations: 2008[9]S.T.R.98
ORDER
Jyoti Balasundaram, Vice President
1. The above appeal arises out of the Order-in-Revision passed by the Commissioner of Central Excise, who has revised and enhanced the penalty of Rs. 1000/- imposed upon the appellant herein under the provisions of Section 76 of the Finance Act, 1994 to Rs. 17,127/- which is equal to the Service Tax demanded from him.
2. I have heard the ld. SDR and perused the records as none appears for the appellant in spite of notice. There is no dispute that the appellant is liable to service tax as he was rendering service of Tour Operator. There is also no dispute that penalty is justified for the reason that there was delay in payment of service tax and filing of ST 3 returns. However, having regard to the fact that although earlier the appellant was running a second hand taxi, in March 2003 he sold the taxi and surrendered Service Tax Registration and paid the tax amount together with interest, penalty as imposed by the Asstt. Commissioner, is sufficient. I am satisfied that no ground exists for enhancement of penalty by the Commissioner and set aside the impugned order and allow the appeal.