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Case Law Details

Case Name : Micro Chip Office Solutions Vs Commissioner of Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41821
Date of Judgement/Order : 26/05/2023
Related Assessment Year :
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Micro Chip Office Solutions Vs Commissioner of Central Excise (CESTAT Chennai)

CESTAT Chennai held that demand for extended period sustained as appellant collected service tax without registration and without filing of ST-3 returns and also failed to credit the amount collected into the Government account.

Facts- M/s. Micro Chip Office Solutions, Tiruchirapalli, who are the appellants herein, are engaged in the sale of computers, printers and peripherals and other related accessories apart from undertaking maintenance of computers, printers and “RICOH” brand “Photo copier machines” on annual contract as well as on call basis.

They were issued with a Show cause notice No. 37/2011 dated 18.10.2011 for non-payment of service tax under the category of “Management, Maintenance or Repair Service” for the period from 01.04.2006 to 30.09.2011, proposing to demand service tax of Rs.5,30,181/- along with applicable interest and also for imposition of penalties under Section 76, 77 & 78 of Chapter V of the Finance Act, 1994.

The demand of service tax and interest thereon was confirmed and also imposed a penalty of Rs. 2,74,400/- calculated at the rate of Rs. 200/- per day from 06.07.2005 to 07.04.2009 for failure to take service tax registration in terms of Section 77(1)(a) of the Finance Act, 1994. Further, a penalty of Rs.5,000/- u/s. 77(2) and a penalty of Rs. 5,30,181/- u/s. 78 of the Finance Act, 1994 were imposed. The Commissioner of Customs & Central Excise (Appeals), Trichy has upheld the above Order-in-Original dated 11.02.2013 and rejected the appeal filed by the appellant. Hence, the appellant came before this forum.

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