Custom, Excise & Service Tax Tribunal
M/S. Chettinad Cement Corporation Ltd vs Cce, Trichy on 16 July, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. ST/602/2009
(Arising out of Order-in-Appeal No. 144/2009 dated 24.9.2009 passed by the Commissioner of Central Excise (Appeals), Tiruchirappalli)
M/s. Chettinad Cement Corporation Ltd. Appellants
Vs.
CCE, Trichy Respondent
Appearance Shri R. Parthasarathy, Consultant for the Appellants Shri C. Dhanasekaran, SDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 16.07.2010 Date of Decision: 16.07.2010 Final Order No. ____________ Heard both sides. Both sides confirm that this is not a case of either delayed payment of service tax or failure to pay service tax. On the other hand, the service tax was paid in excess during the month of March 2007 which has been adjusted towards the service tax liability for the subsequent months. In any way the appellants have paid tax in advance. As such, they cannot be penalized under Section 76 of the Finance Act, 1994 which applies to cases of failure to pay service tax. Hence the penalty imposed under Section 76 is set aside.
2. As regards the penalty of Rs.1,000/- imposed under Section 77, the learned consultant states that the appellants are not pressing their appeal. Hence the same is confirmed. The appeal is partly allowed in the above terms. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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