Case Law Details
Susee Auto Sales & Service (P) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No.40764 of 2013 dated July 31, 2023] quashed the penalty imposed by the adjudicating authority and held that penalty under section 77 and 78 of the Finance Act, 1994 (Finance Act) will not to be imposed in cases where duty and interest are paid voluntarily.
No Penalty for Unwillful Service Tax Suppression : A mere averment in the Show Cause Notice that the appellant had suppressed the fact cannot mean that mens rea is established, No penalty if Alleged suppression of facts was not willful with an intent to evade payment of service tax.
Facts:
M/s. Susee Auto Sales & Service Pvt. Ltd. (“the Appellant”) is an authorized service dealer dealing in repair and recondition of two-wheeler motor vehicles and the motor cars manufactured by M/s. Bajaj Auto Ltd. and M/s. Mahindra & Mahindra through their authorized service stations.
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