M/S. Bharat Sanchar Nigam Ltd vs Commissioner Of Central Excise & ...
- CitationAppeal No.SLM-ST-APP-115-2014, dated 13.05.2014 passed by the Commissioner of Central E
Ratio decidendi
The rule this decision rests on
Penalty under Sections 77 and 78 of the Finance Act, 1994 cannot be sustained where the assessee has paid the tax and interest in full, the Revenue's own allegation of non-payment of tax on the disputed receipts is not established on the facts, and no mala fides on the part of the assessee is apparent from the record; in such circumstances the penalty is waived.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.SLM-ST-APP-115-2014, dated 13.05.2014 passed by the Commissioner of Central Excise (Appeals), Salem]
M/s. BHARAT SANCHAR NIGAM LTD. APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, SALEM RESPONDENT
Appearance:
For the Appellant Shri M. Karthikeyan, Adv.
For the Respondent Shri R. Subramaniyan, AC (AR)
CORAM:
Honble Shri D.N. Panda, Judicial Member
Date of hearing/decision 01-10-2015
FINAL ORDER NO. 41330 / 2015
It is submission of the appellant that the penalties imposed under section 77, 77 (1), 77 (2) and 78 of the Finance Act, 1994 is uncalled for, since the appellant has not deliberately caused evasion to Revenue and tax as well as interest have been paid. Both the authorities have recorded that the return not being filed and the fees received from Commercial Coaching and Training not being included in the gross value of tax, there shall be levy of penalty.
2. Revenue supports the orders of the authorities below.
3. Heard both sides and perused the records.
4. It does not appeal to common sense as to whether BSNL had conducted any Commercial Coaching and Training when it is not set up for that purpose except providing telecommunication service to the nation. Training is not provided in commercial scale. When a solitary programme is organized that may not amount to Commercial Coaching and Training. Tax and interest have been paid. That is not in dispute by the appellant. Also no malafide of appellant is apparent from record. Therefore, there shall not be any penalty on the appellant. Accordingly, appeal of the appellant is allowed only on the count of waiver of penalty. (Dictated and pronounced in open court)
(D.N. PANDA) JUDICIAL MEMBER
ksr 08-10-2015
DRAFT Remarks
I II III
Date of dictation 01.10.2015
Draft Order - Date of typing 05.10.2015 07.10.2015
Fair Order Typing 08.10.2015
Date of number and date of dispatch 09/10/2015
2 ST/41890/2014
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