{"id":86572,"date":"2007-10-05T00:00:00","date_gmt":"2007-10-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/anjali-foods-vs-commissioner-of-central-excise-on-5-october-2007"},"modified":"2018-04-27T14:07:37","modified_gmt":"2018-04-27T08:37:37","slug":"anjali-foods-vs-commissioner-of-central-excise-on-5-october-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/anjali-foods-vs-commissioner-of-central-excise-on-5-october-2007","title":{"rendered":"Anjali Foods vs Commissioner Of Central Excise on 5 October, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Anjali Foods vs Commissioner Of Central Excise on 5 October, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 9 S T R 203, 2008 12 STT 384<\/div>\n<div class=\"doc_bench\">Bench: P Chacko<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.G. Chacko, Member (J)<\/p>\n<p>1. The lower authorities demanded service tax of Rs. 64,395\/- with interest thereon from the appellants by treating them as &#8216;Clearing and Forwarding Agent&#8217;s for the period July, 2002 to September, 2003. The original authority imposed penalty equal to tax, on the assessee under Section 78 of the Finance Act, 1994. It also imposed other penalties on the party. The appellate authority vacated the penalty imposed under Section 78. The present appeal is against the remaining penalties, which were imposed under Sections 75A, 76 and 77 of the Finance Act.\n<\/p>\n<p>2. After examining the records and hearing both sides, I note that, as indicated in the impugned order, the assessee voluntarily paid service tax with interest before the issue of the show-cause notice. The challenge at present is against the penalties imposed on them under Sections 75A, 76 and 77 of the Finance Act. The penalty under Section 75A is on the ground that the appellants had failed to get themselves registered with the department under Section 69 of the Finance Act read with Rule 4 of the Service Tax Rules, 1994. The penalty under Section 76 of the Act, is for non-payment of service tax in time and the one under Section 77 is on the ground that the requisite half-yearly returns were not filed under Section 70. The memorandum of appeal does not disclose any challenge to these penalties except an averment to the effect that the concept of service tax with reference to the activities in question was new to the appellants. The thrust of the appellant is on challenging the demand of tax. This challenge cannot be entertained inasmuch as the finding of the Commissioner (Appeals) that the appellants had voluntarily paid service tax with interest is not under challenge.\n<\/p>\n<p>3. In the result, the appeal fails and the same is dismissed.\n<\/p>\n<p>(Dictated and pronounced in open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Anjali Foods vs Commissioner Of Central Excise on 5 October, 2007 Equivalent citations: 2008 9 S T R 203, 2008 12 STT 384 Bench: P Chacko ORDER P.G. Chacko, Member (J) 1. The lower authorities demanded service tax of Rs. 64,395\/- with interest thereon from the appellants [&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-86572","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>Anjali Foods vs Commissioner Of Central Excise on 5 October, 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\/anjali-foods-vs-commissioner-of-central-excise-on-5-october-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anjali Foods vs Commissioner Of Central Excise on 5 October, 2007 - Free Judgements of Supreme Court &amp; 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