According to Shri Oza, even the subsequent
decision in the case of Sundaram Finance Limited vs.
Page 6 of 13
HC-NIC Page 6 of 13 Created On Thu Dec 29 00:50:48 IST 2016
R/CR.MA/10883/2008 CAV JUDGMENT
State of Gujarat reported in 2012 (CJ) Gujarat 1095
rendered by the Division Bench in Special Civil Application
No. 6223 of 2011 dated 6/09/2012 which has been heavily
relied upon by Shri Rushabh Shah would not apply.
iii. I also confirm the demand of interest due on the
aforesaid amount and order for recovery of the
same from the aforesaid party under the
provisions of Section 75 of the Finance Act, 1994;
iv. I impose a penalty of Rs.200 per day or 2% of
the Tax amount per month, whichever is higher,
upto 09th May, 2008, upon the aforesaid party
under Section 76 of the Finance Act, 1994, for
failure to pay Service Tax under Section 68 of the
said Act read with rule 6 of Service Tax Rules,
1994, as per the provisions existing at the
relevant time. For the period from 10th May 2008
onwards, no penalty is being imposed under
Section 76 of the Finance Act, 1994 due to the
amendment in Section 78 of the Finance Act,
1994,
v. I also impose a penalty of Rs 200/- (two hundred
only) per day, till the registration is sought, upon
the aforesaid party, under Section 77 (1) (a) of
the Finance Act, 1994, for failure to obtain
registration as per the provision of Section 69 of
the said Act read with rule 4 of Service Tax Rules,
1994, as per the provisions existing at the
relevant lime;
3.2. The only contention made on behalf
of the appellant/Management is that the first
respondent had not even made a request for
re-employment after superannuation and
therefore, he cannot make any complaint
against the appellant/Management. But,
similar contention was rejected by the Division
Bench in the S. Sundaram v. Secretary, C.S.I. 11/15
http://www.judis.nic.in
W.P.No.21201 of 2019
Diocese of Madras (supra ), whereunder it is
held as follow: