JAY SHIPPING Vs. COMMISSIONER OF C. EX., RAJKOT

JUDGEMENT

(1.) SINCE the matter involved in all the three appeals is short, and therefore after allowing the stay petitions, the appeals themselves are taken up for disposal.

(2.) IN all the three cases the appellant had delayed the payment of service tax. The first appellant M/s. Jay Shipping had made delayed payment on three quarters, the second appellant M/s. Superfast Road Lines made delayed payment in respect of four quarters and third appellant M/s. Rajshree Forwarders delayed the payment for two quarters. In all the cases, the service tax was paid with interest and return was also filed in time. In all the cases, subsequently show cause notices were issued proposing to impose penalty under Section 76 of Finance Act, 1994, which culminated in confirmation of penalties under Section 76.

(3.) THE learned DR on behalf of the Revenue submits that the appellants have repeatedly failed to pay service tax in time and submits that in such cases a lenient view is not called for. Further, he also drew my attention that there was also delay in filing the returns by one of the appellant earlier also.