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Vijayanand Roadlines Ltd. vs The Commissioner Of Central Excise on 26 December, 2006 cites

Mr. R.B. Bahutule, Pharma Chem ... vs Commissioner Of Central Excise, ... on 6 February, 2004

(vi) Section 76 applies only when any person liable to pay service tax fails to pay such tax. When there is no dispute as to payment of service tax, and the issue is only with regard to utilization of the credit for payment of service tax, the provisions of Section 76 are not attracted. Consequently the imposition of penalty is not justified. The learned Counsel relied on the Tribunal decision rendered in the case of RB Bahutule v. CCE, Mumbai wherein it was held that the Section 76 of the Finance Act, 1994 applies to a person who fails to pay service tax including persons who fail to pay such tax for any period of time beyond due date.
Customs, Excise and Gold Tribunal - Mumbai Cites 9 - Cited by 23 - Full Document
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