{"id":217685,"date":"2007-07-02T00:00:00","date_gmt":"2007-07-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007"},"modified":"2017-02-17T17:06:24","modified_gmt":"2017-02-17T11:36:24","slug":"vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007","title":{"rendered":"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 11 STJ 241 CESTAT Bangalore<\/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. This stay application and appeal have been filed against the Review Order No. RA. 12\/2007 dated 07.02.2007 passed by the Commissioner of Service Tax, Bangalore. In terms of the impugned order, the appellant is required to deposit an amount of Rs. 78,491\/- towards penalty imposed under Section 76 of the Finance Act.\n<\/p>\n<p>2. The learned Consultant who appeared on behalf of the appellant took me through the entire facts of the case. It is seen that already the issue came up before this Tribunal and the matter was remanded to the original authority. The original authority, after taking into consideration of all the facts, reduced the duty liability from Rs. 6,32,635\/- to Rs. 78,491\/-. Further, he imposed a penalty of Rs. 500\/- for non-registration under Section 75A of the Act and Rs. 1,000\/- for nonfiling of Returns under Section 77 of the Finance Act. The Commissioner of Service Tax reviewed the order passed by the original authority on the ground that he had not given adequate reasons for non-imposition of penalty under Section 76 of the Finance Act. Therefore, in the impugned order, he has imposed a penalty of Rs. 100\/- per day under Section 76 of the Act. The learned Consultant urged that the entire duty liability was reduced drastically. He also relied on the following case-laws to buttress his point that once the adjudicating authority has decided on the penalty, it is not open to the Review authority to enhance the same.\n<\/p>\n<p>(i) S.J. Anthony v. CCE, Bangalore-II 2006 (1) STR 154 (Tri.-Bg.)<\/p>\n<p>(ii) Sre Venkateswara Hi-Tech Machinery v. CCE, Coimbatore 2007 (6) STR 139(Tri.-Chennai)<\/p>\n<p>(iii) Aarti Advertising v. CCE &amp;C, Nasik 2007 (6) STR 122 (Tri.-Mumbai)<\/p>\n<p>(iv) Catalyst Capital Services Pvt. Ltd. v. CCE, Mumbai IV 2006 (3) STR 582 (Tri.-Mumbai)<\/p>\n<p>(v) CCE, Kolkata-I v. Malancha Photographer 2006 (1) STR 101(Tri.-Kolkata)<\/p>\n<p>3. On a careful consideration of the matter, I find that prima facie, there is no justification for imposition of penalty under Section 76 of the Finance Act, keeping in view of the various decided case-laws on the subject. Hence, I order full waiver of deposit of penalty till the hearing of the appeal. Stay application allowed. Appeal to come up in its turn.\n<\/p>\n<p>(Pronounced and dictated in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007 Equivalent citations: 2007 11 STJ 241 CESTAT Bangalore Bench: J T T.K. ORDER T.K. Jayaraman, Member (T) 1. This stay application and appeal have been filed against the Review Order No. RA. 12\/2007 dated [&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-217685","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>Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 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\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2007-07-01T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-02-17T11:36:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007\",\"datePublished\":\"2007-07-01T18:30:00+00:00\",\"dateModified\":\"2017-02-17T11:36:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007\"},\"wordCount\":406,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007\",\"name\":\"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2007-07-01T18:30:00+00:00\",\"dateModified\":\"2017-02-17T11:36:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007","og_locale":"en_US","og_type":"article","og_title":"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2007-07-01T18:30:00+00:00","article_modified_time":"2017-02-17T11:36:24+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007","datePublished":"2007-07-01T18:30:00+00:00","dateModified":"2017-02-17T11:36:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007"},"wordCount":406,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007","url":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007","name":"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2007-07-01T18:30:00+00:00","dateModified":"2017-02-17T11:36:24+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/vision-technology-india-ltd-vs-the-commissioner-of-service-tax-on-2-july-2007#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Vision Technology India Ltd. vs The Commissioner Of Service Tax on 2 July, 2007"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/217685","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=217685"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/217685\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=217685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=217685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=217685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}