FILAMENT INDIA LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against order in appeal dated 10/03/06 that upheld the order in original vide which demand of interest on service tax and penalty was upheld.

(2.) THE relevant fact that arise for consideration are the appellant was availing the services of the goods transport operators during the period 16/11/97 to 02/06/98. Without any demand or any direction from the revenue, the appellant deposited the duty liability of service tax on his own on 29/08/02 vide TR -6 challan. Revenue issued a show cause notice to the appellant for imposition of interest and for penalty under Section 77 and for appropriation of the amount of the service tax paid by the appellant. The adjudicating authority appropriated amount paid by the appellant as service tax and imposed interest on them and also imposed penalty. On an appeal, Commissioner (Appeals) upheld the order concurring with the findings of the adjudicating authority.

(3.) LEARNED DR on the other hand submits that the amount paid by the appellant on their own vide TR -6 challan dated 29/08/2002 is based on their own calculation and hence the judgment of the L.H. Sugar Factory is not applicable in this case. It is his submission that having paid service tax belatedly, the appellant is required to discharge the interest.