SHRINIDHI TELEFILMS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 (hereinafter referred to as the Act for short) has been filed against the order dated 20.04.2017 passed by the Central Excise And Service Tax Appellate Tribunal (hereinafter referred to as 'the tribunal' for short). The appeal was admitted by a bench of this court on the following substantial questions of law:

(2.) Facts leading to filing of this appeal briefly stated are that appellant is a proprietorship concern and was engaged in production of serial 'Bhakti Samachara' on Zee TV Kannada Channel at the rate of Rs.7,000/- per episode. The appellant applied for registration on 21.02.2007 under the service tax for providing service of TV / radio program production. A certificate of registration was issued to the appellant on 12.04.2007. The appellant received payment for a period from April 2007 to September 2007 from Zee News Ltd. and paid service tax in respect of the aforesaid payments received by it. The appellant also paid interest for the delay in payment of service tax.

(3.) The Assistant Commissioner of Service Tax issued a show cause dated 21.10.2009 to the appellant. The appellant filed a reply to the aforesaid notice on 16.11.2009 in which inter alia it was submitted that appellant has paid the entire service tax along with interest and has closed the business with effect from 30.09.2007 and has surrendered the service tax registration certificate. The Assistant Commissioner by an order dated 18.10.2010 confirmed the penalty under Section 76 of the Act and imposed a penalty of Rs.5,000/- under Section 77 of the Act whereas, a penalty of Rs.56,304/- was imposed under Section 78 of the Act. The appellant filed an appeal before the Commissioner of Central Excise (Appeals) and submitted the written submissions. The Commissioner of Central Excise (Appeals) by an order dated 10.12.2012 dismissed the appeal preferred by the appellant. The appellant thereupon filed an appeal before the tribunal. The tribunal by an order dated 20.04.2017 has dismissed the appeal preferred by the appellant. In the aforesaid factual background, this appeal has been filed.