Custom, Excise & Service Tax Tribunal
Cce, Nagpur vs M/S Pee Vee Textiles Ltd on 23 December, 2013
IN THE CUSTOMS, EXCISE AND SERVECE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT NO. II
IN APPEAL NO. ST/164/09
(Arising out of Order-in-Appeal No. SN/100/NGP/2009 dated 31.03.2009 passed by the Commissioner of Central Excise (Appeals) Nagpur.)
For approval and signature: Honble Shri Anil Choudhary, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : CESTAT (Procedure) Rules, 1982 for Publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : yes of the order?
4. Whether Order is to be circulated to the Departmental : yes authorities?
CCE, Nagpur
: Appellant
Versus
M/s Pee Vee Textiles Ltd.
: Respondent
Appearance Shri S.G. Dewalwar, Addl. Commissioner (A.R.) : For Appellant Shri G.L. Deshpande, Advocate : For Respondents CORAM:
Honble Shri Anil Choudhary, Member (Judicial) Date of Hearing : 23.12.2013 Date of Decision: 23.12.2013 ORDER NO....................................................... Per: Anil Choudhary:
Heard the learned Dy. Commissioner (A.R.) appearing for the Revenue and Mr. G.L. Deshpande, Advocate for the respondent.
2. The brief facts of the case are that the appellant is liable to pay Service Tax on reverse charges for GTA services. Further, admitted facts that being carried out in the order are that the appellant paid the Service Tax for the period January, 2005 to March, 2008 alongwith interest. In view of the Section 73 of the Finance Act, 1994 more Show-cause notices ware required to be issued. Before the issue of Show-cause notice, the assessee has paid the Service Tax alongwith interest. Further facts in the case, are that upon passing the Order-in-Original the appellant have also deposited 25% of penalty imposed under Section 78 of the Finance Act, 1994. Thus the Commissioner (Appeals) has reduced the penalty imposed on the appellant under the provisions of Section 76 and 78 of the Finance Act, 1994. The appellant further relies on the decision of CCE & ST, LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. reported in 2012 (26) S.T.R. 3 (Kar.) wherein it has been held that Show-cause notice not required to be issued against the assessee, who paid the Service Tax along with interest on being pointed out by the Revenue. Further proceedings should not at all initiated, as the Service Tax amount has already been paid along with interest.
2. In view of the aforementioned facts, the appeal filed by the Revenue is dismissed.
(Dictated and pronounced in open Court) (Anil Choudhary) Member (Judicial) Sp 2