GANESH AUTOMOBILES Vs. CCE

JUDGEMENT

(1.) THE appellant filed this appeal against imposition of penalty under Section 76, 78 and 77 of the Finance Act, 1994.

(2.) THE relevant facts of the case in brief are that the appellants are engaged in providing service under the category of "Authorised Service Station". They obtained registration in the year 2001. Proceeding was initiated by show cause notice dated 21.8.2003 for non filing of ST -3 return for quarter ending September 2002 and March 2003. Thereafter, the appellant deposited the tax and filed the returns. Another show cause notice dated 29th June 2005 was issued, proposing the demand of tax and to appropriate the amount of tax as already deposited by them and to impose penalty under Section 76, 78 and 77 of the Act, 1994, which is the subject matter in the present appeal. The adjudicating authority confirmed the demand of tax of Rs. 1,61,128/ - and appropriated the same as deposited by them before issue of the show cause notice. He also directed recovery of interest. He further imposed penalty of Rs. 1,52,330/ - under Section 76 for not depositing the tax on time and also imposed penalty of Rs. 1,61,120/ - under Section 78 of the Finance Act, 1994 for suppression of facts with intent to evade service tax and a penalty of Rs. 2,000/ - was imposed under Section 77 for non -filing of ST -3 return.

(3.) LEARNED DR on before of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellant deposited the tax on 9.6.2004 and 31.10.2004 for the period 2001 -2002 to 2003 -04. He further submits that after the issue of show cause notice for non filing the return; appellant deposited the tax and there is suppression of fact with intent to evade payment of tax.