𝗖𝗲𝘀𝘁𝗮𝘁 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗜𝗺𝗺𝘂𝗻𝗶𝘁𝘆 𝘂𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟴𝟬 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "As the amount of Service tax has already been paid under reverse charge and appropriated against the demand made to the Appellant, the Appellant is entitled to immunity from imposing penalty. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s Jagati Cokes Private Limited 𝗜𝘀𝘀𝘂𝗲: Non-payment of Service tax under reverse charge mechanism was later discharged; penalties under Sections 77 and 78 were contested.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that since Service tax was paid and appropriated, the appellant qualified for immunity from penalties under Section 80 of the Finance Act, 1994. Penalties under Sections 77 and 78 were set aside, while the dropped penalty under Section 76 was upheld, citing reasonable cause for non-compliance.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Jagati Cokes Private Limited vs. Commissioner of Service Tax, Kolkata 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 February 2023 📜 This ruling underscores that when Service tax is paid and appropriated, immunity from penalty can be availed under Section 80 of the Finance Act, 1994.