{"id":80358,"date":"2007-03-19T00:00:00","date_gmt":"2007-03-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-service-tax-vs-global-enterprises-on-19-march-2007"},"modified":"2019-02-23T19:42:55","modified_gmt":"2019-02-23T14:12:55","slug":"commissioner-of-service-tax-vs-global-enterprises-on-19-march-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-service-tax-vs-global-enterprises-on-19-march-2007","title":{"rendered":"Commissioner Of Service Tax vs Global Enterprises on 19 March, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Commissioner Of Service Tax vs Global Enterprises on 19 March, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 12 STT 386<\/div>\n<div class=\"doc_bench\">Bench: D Panda<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>D.N. Panda, Member (J)<\/p>\n<p> 1. Revenue&#8217;s grievance is that penalty of Rs. 2,34,881\/- imposed under Section 76 of Finance Act, 1994, should not have been waived by the lower Appellate Authority, when there was a breach of law. There was no reasonable cause on the part of the Respondent to withhold the tax amount for which penalty was leviable.\n<\/p>\n<p>2. None present for the Respondent.\n<\/p>\n<p>3. Heard ld. D.R. for the Revenue.\n<\/p>\n<p>4. Record revealed that Respondent has discharged its tax burden and also paid interest on the due to Union of India. But belatedly. The lower Appellate Authority found that payment of interest itself is penalty in character. But such view of the lower Appellate Authority is not appreciable because interest and penalty are two different consequences prescribed by Statute. However, good conduct of the Respondent having been found on record by the lower Appellate Authority, imposition of penalty at the initial stage of implementation of law is a considerable hardship. His appreciation on the basis of facts and circumstances on record, is not liable to be discarded for reasoned order passed. Accordingly, first Appellate Authorities&#8217; order is upheld dismissing appeal of Revenue.\n<\/p>\n<p>(Dictated and pronounced in the open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Commissioner Of Service Tax vs Global Enterprises on 19 March, 2007 Equivalent citations: 2008 12 STT 386 Bench: D Panda ORDER D.N. Panda, Member (J) 1. Revenue&#8217;s grievance is that penalty of Rs. 2,34,881\/- imposed under Section 76 of Finance Act, 1994, should not have been waived by [&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-80358","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>Commissioner Of Service Tax vs Global Enterprises on 19 March, 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\/commissioner-of-service-tax-vs-global-enterprises-on-19-march-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Service Tax vs Global Enterprises on 19 March, 2007 - Free Judgements of Supreme Court &amp; 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