SMITHA SHETTY Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) THESE are four appeals. Since the issue involved is common in all these appeals, they are taken together and are being disposed of by this common order.

(2.) (a) In appeal No. ST/4/02, Show Cause Notice has been issued to the party to impose penalty in terms of Sections 76 and 77 of the Finance Act, 1994 for the failure to furnish the ST -3 returns within the due dates. According to the Department, the assessee had failed to pay the service tax in time to the credit of the Central Government payable in respect of services rendered during the quarter ending 12/99 and 3/2000 by the 25th of the month immediately following the said quarter, was paid into the credit of the Central Government only on 4 -4 -2000 for the quarter ending December, 1999, 4 -7 -2000 for the quarter ending March, 2000. Therefore, there was a delay of 139 days while paying the service tax for the above said period and accordingly, the assessee had contravened the provisions of Sec. 68(2) of the Finance Act, 1994. The Show Cause Notice has been adjudicated by the Deputy Commissioner of Central Excise, Bangalore -II and vide his Order dt. 14 -5 -2001, imposed penalty of Rs. 250 and Rs. 200 respectively in terms of Sections 76 and 77 of the Finance Act, 1994.

(3.) IN appeal No. ST/6/02 the Deputy Commissioner who adjudicated the matter has imposed a penalty of Rs. 500/ - under Sec. 76 of the Finance Act as there was a delay in filing the service tax return. In the review proceedings, the Commissioner has enhanced it to Rs. 25,050/ - on the same grounds as stated above.