{"id":252859,"date":"2009-09-09T00:00:00","date_gmt":"2009-09-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-ess-ess-kay-engg-co-ltd-on-9-september-2009"},"modified":"2015-12-06T04:24:33","modified_gmt":"2015-12-05T22:54:33","slug":"commissioner-vs-ms-ess-ess-kay-engg-co-ltd-on-9-september-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-ess-ess-kay-engg-co-ltd-on-9-september-2009","title":{"rendered":"Commissioner vs M\/S Ess Ess Kay Engg Co. Ltd on 9 September, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner vs M\/S Ess Ess Kay Engg Co. Ltd on 9 September, 2009<\/div>\n<pre id=\"pre_1\">STA No.12 of 2009 (O&amp;M)                                         #1#\n\n     IN THE HIGH COURT FOR THE STATES OF PUNJAB AND\n                 HARYANA AT CHANDIGARH\n\n                                 STA No.12 of 2009 (O&amp;M)\n                                 Date of Order: 9.9.2009\nCommissioner, Central Excise Commissionerate, Jalandhar\n                                                    ...Appellant\n                               Versus\nM\/s ESS ESS KAY Engg Co. Ltd\n                                                    ....Respondent<\/pre>\n<p id=\"p_1\">CORAM: HON&#8217;BLE MR. JUSTICE M.M. KUMAR<br \/>\n       HON&#8217;BLE MR. JUSTICE JASWANT SINGH<\/p>\n<p>Present:    Mr. Gurpreet Singh, Sr. Standing Counsel, Government<\/p>\n<p>            of India (Indirect Taxes) for the appellant.\n<\/p>\n<p id=\"p_1\">1.    Whether Reporters of local papers may be allowed to see the judgment?\n<\/p>\n<p id=\"p_2\">2.    To be referred to the Reporter or not?\n<\/p>\n<p id=\"p_3\">3.    Whether the judgment should be reported in the Digest?<\/p>\n<p>M.M. KUMAR,J<\/p>\n<p>            The instant appeal filed under <a href=\"\/doc\/193679715\/\" id=\"a_1\">Section 35(G)<\/a> of the Central<\/p>\n<p>Excise Act, 1944 read with <a href=\"\/doc\/104566\/\" id=\"a_1\">Section 83<\/a> of Finance Act, 1994 (for brevity<\/p>\n<p>&#8220;<a href=\"\/doc\/104566\/\" id=\"a_2\">Finance Act<\/a>&#8220;)is directed against order dated 13.12.2007 passed by the<\/p>\n<p>Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for<\/p>\n<p>brevity &#8220;the Tribunal&#8221;).\n<\/p>\n<p id=\"p_4\">            The Tribunal has upheld the order passed by the Commissioner<\/p>\n<p>(Appeal) setting aside the penalty imposed on the respondent-dealer in<\/p>\n<p>pursuance of <a href=\"\/doc\/104566\/\" id=\"a_3\">Section 77<\/a> of the Finance Act. The Commissioner (Appeal)<\/p>\n<p>has found that there was a reasonable cause for the failure to deposit the<\/p>\n<p>amount of service tax within the time prescribed. It has come on record that<\/p>\n<p>the dealer was availing the services of goods transport operators and he was<\/p>\n<p>liable to pay service tax for the period from 16.11.1997 to 2.6.1998. The<\/p>\n<p>amount was payable by 13.11.2003. However, dealer could pay the amount<\/p>\n<p>of service tax along with interest only on 29.10.2004. Accordingly, the<br \/>\n STA No.12 of 2009 (O&amp;M)                                        #2#<\/p>\n<p>Assistant Commissioner in its order-in-original imposed penalty by<\/p>\n<p>rejecting the plea that there was a reasonable cause for the delay. However,<\/p>\n<p>the Commissioner (Appeal) partly allowed the appeal of assessee filed<\/p>\n<p>against the order-in-original passed by the Assistant Commissioner,<\/p>\n<p>whereby period of payment of interest was modified and order of penalty<\/p>\n<p>was set aside by accepting the plea that there was reasonable cause. He has<\/p>\n<p>accepted the view that the dealer did not deposit the service tax earlier<\/p>\n<p>under the impression that the recipients of service was under no obligation<\/p>\n<p>to pay the service tax as per the judgment of Hon&#8217;ble the Supreme Court in<\/p>\n<p><a href=\"\/doc\/1007722\/\" id=\"a_4\">Laghu Udyog Bharti v. Union of India<\/a>, 1999 (112) ELT 365 and that they<\/p>\n<p>were not aware of amendment made vide Notification No.4\/2003-ST and,<\/p>\n<p>therefore, it was found that there was reasonable cause for delay.<\/p>\n<p id=\"p_5\">            At the hearing, we asked learned counsel for the revenue the<\/p>\n<p>tax effect, which would be incurred by requiring the dealer-respondent to<\/p>\n<p>pay the penalty. The answer was that the tax effect would not be more than<\/p>\n<p>Rs.30,000\/-. Taking into account the meager amount involved, we are not<\/p>\n<p>inclined to admit the appeal to decide the question of law raised. However,<\/p>\n<p>it shall not be taken to mean that we have expressed any opinion on the<\/p>\n<p>question of law concerning payment of penalty under <a href=\"\/doc\/104566\/\" id=\"a_5\">Section 77<\/a> of the<\/p>\n<p>Finance Act and the requirements of a reasonable cause under <a href=\"\/doc\/104566\/\" id=\"a_6\">Section 80<\/a> of<\/p>\n<p>the Finance Act. We leave those questions open and dismiss the appeal on<\/p>\n<p>the ground that meager sum is involved.<\/p>\n<pre id=\"pre_1\">\n\n                                                   ( M.M. KUMAR )\n                                                        JUDGE\n\n\n\n\nSeptember 09, 2009                                 ( JASWANT SINGH )\nmanoj                                                    JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner vs M\/S Ess Ess Kay Engg Co. Ltd on 9 September, 2009 STA No.12 of 2009 (O&amp;M) #1# IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH STA No.12 of 2009 (O&amp;M) Date of Order: 9.9.2009 Commissioner, Central Excise Commissionerate, Jalandhar &#8230;Appellant Versus M\/s ESS ESS KAY [&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":[8,28],"tags":[],"class_list":["post-252859","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs M\/S Ess Ess Kay Engg Co. 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