Custom, Excise & Service Tax Tribunal
M/S. Talking Technologies Pvt. Ltd vs Commissioner Of Service Tax, Chennai on 25 June, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/00752/2010
[Arising out of Order-in-Appeal No. 59/2010 (MST), dated 26.03.2010 passed by the Commissioner of Central Excise (Appeals), Chennai]
M/s. TALKING TECHNOLOGIES PVT. LTD.
APPELLANT
Versus
COMMISSIONER OF SERVICE TAX, CHENNAI
RESPONDENT
Appearance:
For the Appellant Shri V. Sreenivasan, Adv.
For the Respondent Ms. Cecilia Parthasarathy, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 25-06-2015 FINAL ORDER NO. 40706 / 2015 By mere change of classification when the liability of appellant arose, it is submitted on behalf of the appellant that imposition of penalty under Section 78 will cause extreme hardship to the appellant. Revenue supports the imposition of penalty under Section78 of the Finance Act, 1994.
2. It appears that the appellant had discharged service tax demand and for changing classification, the demand arose. Therefore, it would be reasonable to waive the penalty imposed under Section 78 of the Finance Act, 1994, since the liability incurred was not admitted to be deliberately evaded. Consequently, appeal is allowed waving penalty indicated above. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 25-06-2015 DRAFT Remarks I II III Date of dictation 25.06.2015 Draft Order - Date of typing Fair Order Typing 25.06.2015 Date of number and date of dispatch 29.06.2015 4 ST/00791/2010