AARTI ADVERTISING Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) AT . the time of hearing stay application, it is quite felt expedient to dispose of the appeal itself as the issue involved in both is one and the same.

(3.) THE brief facts of the case are that the assessee M/s. Aarti Advertising, 8, Giridhar Sankul, Krishna Nagar Panchavati Nasik, are engaged in providing services of Advertising services having Service Tax Registration to comply with the conditions prescribed in the Service Tax Rules, 1944 is provided in Service Tax network. It appears that the assessee had failed to pay Service Tax and to file return in time in form ST -3 for the period April, 2001 to September, 2003. Thereupon the Assistant Commissioner had issued two Show -Cause -Notices for the contravened the provisions of Section 68 and 70 of the Act for not paying the Service Tax and filing the returns in time and as to utilize the same should not be levied and also proposed penalty. The Notices were adjudicated by the Assistant Commissioner (S.T.), Central Excise and Customs, Nasik and confirm the Service Tax amounting to Rs. 40,929/ - along with interest of Rs. 821/ - and imposed penalty of Rs. 1000/ - under Section 76 and Rs. 300/ - under Section 77 of the Finance Act. It appears that the assessee has already been paid the Service Tax along with interest even before issuing the Show -Cause -Notice by the Adjudicating authority. Whereas the penalty amount which was confirmed by the adjudicating authority was paid on 23.03.2004. The Department has accepted all the payments and there is no any malafide intention in protest even before receipt of the penalty amount. Later on Commissioner (Revision) has called for record of Assistant Commissioner and issued the Show -Cause -Notice dated 24.01.06 proposing the enhancement of penalty amount since at the rate of Rs. 100/ - per day. On adjudication of the said notice, the penalty was worked out to the tune of Rs. 18,591/ - at the rate of Rs. 100/ - per day. The order was passed on 16.02.2006. The assessee having been aggrieved by the impugned order came this appeal before tribunal.