CCE Vs. S.J. MEHTA

JUDGEMENT

(1.) DURING the course of scrutiny of ST -3 returns for the period from April, 2006 to September, 2006 of M/s. S.J. Mehta & Co., Jamnagar (hereinafter referred to as the appellants) it was observed that the same was filed with a delay of 180 days and also there was a delay of 268 days for payment of service tax for the quarter of April, 2006 to June, 2006 and a delay of 176 days for the quarter of July, 2006 to September, 2006.

(2.) DUE to delay in filing of statutory return and late payment of service tax, the provisions of the Service Tax Rules and Regulations were contravened and therefore a show cause notice dated: 15.04.2008 was issued by the Assistant Commissioner, Service Tax Division, Rajkot (hereinafter referred to as the Lower Authority) wherein it was proposed to impose penalty under Section 76 & 77 of the Finance Act, 1994.

(3.) THE Revenue is in appeal against the lenient view taken by the Commissioner (Appeals) as regards penalty leviable by resorting the Provisions of Section 80 of the Finance Act, 1994 on the ground that this case is not a fit case for lenient view under Section 80 of the Finance Act, 1994.