{"id":104495,"date":"2007-08-30T00:00:00","date_gmt":"2007-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vee-aar-secure-vs-commissioner-of-service-tax-on-30-august-2007"},"modified":"2016-09-01T14:46:58","modified_gmt":"2016-09-01T09:16:58","slug":"vee-aar-secure-vs-commissioner-of-service-tax-on-30-august-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vee-aar-secure-vs-commissioner-of-service-tax-on-30-august-2007","title":{"rendered":"Vee Aar Secure vs Commissioner Of Service Tax on 30 August, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Vee Aar Secure vs Commissioner Of Service Tax on 30 August, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 9 S T R 221<\/div>\n<div class=\"doc_bench\">Bench: J T T.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>T.K. Jayaraman , Member (T)<\/p>\n<p>1. In terms of the impugned order, the appellant is required to pre-deposit Service tax of Rs. 3,97,0047\/- along with interest and also penalty of Rs. 5,00,000\/-under Section 78.\n<\/p>\n<p>2. The learned Advocate Shri M.S. Nagaraja informed the Bench that the appellant had already paid the tax amount along with the interest. He said that the Original Authority in terms of Section 80 of the Finance Act used his discretion with regard to imposition of penalty and dropped the penal proceedings. In these circumstances, it was urged that no question of law is involved for the Commissioner to review the AC&#8217;s Order under Section 84 of the Finance Act, 1994. The fact that the appellant had paid Service tax and interest even before the issue of adjudication order has proved their bona fides and there is no justification for imposition of harsh and excessive penalties. Further, the appellants had obtained Service tax registration for their office at Delhi in terms of Rule 4(2) of Service Tax Rules, 1994 and therefore, the jurisdiction to demand Service tax not-levied or short-levied or not-paid or short-paid under Section 73 vests with jurisdictional authority at Delhi. The respondent at Bangalore has no jurisdiction.\n<\/p>\n<p>3. On a very careful consideration of the issue, I find that Original Authority dropped the penal proceedings and in the Order-in-Review, a penalty Rs. 5,00,000\/- under Section 78 has been imposed. In similar circumstance, this bench in the case of S-MAC Security Services Pvt. Ltd. v. CST, Bgngalore 2007 (6) S.T.R. 348 (Tri.-Bang.) has stayed the recovery proceedings.\n<\/p>\n<p>4. Therefore, I allow full waiver of pre-deposit of penalty of Rs. 5,00,000\/- till the disposal of the appeal. Thus, the stay application is allowed.\n<\/p>\n<p>(Pronounced and dictated in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Vee Aar Secure vs Commissioner Of Service Tax on 30 August, 2007 Equivalent citations: 2008 9 S T R 221 Bench: J T T.K. ORDER T.K. Jayaraman , Member (T) 1. In terms of the impugned order, the appellant is required to pre-deposit Service tax of Rs. 3,97,0047\/- [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-104495","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vee Aar Secure vs Commissioner Of Service Tax on 30 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/vee-aar-secure-vs-commissioner-of-service-tax-on-30-august-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vee Aar Secure vs Commissioner Of Service Tax on 30 August, 2007 - Free Judgements of Supreme Court &amp; 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