DOLPHIN SERVICE Vs. COMMISSIONER OF SERVICE TAX, KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) LEARNED Advocate, Shri B.N. Pal appearing for the Appellants states that the impugned Stay Orders against which Modification Applications have been filed, were passed ex parte, after recording that the Appellants did not request for any adjournment. However, he submits that the adjournment requests had been filed in the registry and the same were not produced before the Bench that passed the impugned Orders. He also argues that the Appellants have paid the taxes and interests on the same and the penalties under Section 77, well before issue of the show cause notices. Hence, they are not liable to pay any penalty.

(3.) I have heard the learned D.R., Shri A.K. Sharma who states that already a lenient view was taken by the Bench even in the absence of the Appellants while directing to pre -deposit only 25% of the penalty amounts imposed on the Appellants. He states that the law requires the tax to be paid on a particular date and if an assessee does not pay the tax on the specified date, he needs to be penalised and no excuse can be taken that the tax has been subsequently paid before issue of the show cause notice.