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Judgment
Vineet Saran, J.—The respondent-assessee is registered under the Finance Act for payment of Service Tax. For the period from April 2006 to May 2007, the respondent-assessee had collected Service Tax but there was some delay in payment of the same. A substantial portion of the Service Tax has already been paid along with interest, much prior to the issue of show-cause notice by the appellant. It is submitted that the entire Service Tax for the period in question along with interest has already been paid. Since there was delay in depositing of Service Tax, a show-cause notice was issued to the respondent-assessee and after accepting the explanation given by the assessee, the proceedings for penalty were dropped. The Commissioner reversed the finding of the Assessing Officer. Challenging such order, the respondent-assessee filed an appeal before the Tribunal, which has been allowed by the order impugned in this appeal.
We have heard Sri. Jeevan J. Neeralgi, learned counsel appearing for the appellant and perused the records.
The Tribunal has recorded a finding that the appellant has paid the entire amount of Service Tax and that there was insufficiency of the grounds for imposing penalty under Section 78 of the Finance Act. We find no reason to differ with the findings recorded by the Tribunal, which is the last fact finding authority. As such, we do not find that the ingredients of Section 78 of the Finance Act are found in the facts of the present case and also we do not see any substantial question of law, which arises for determination by this Court in this appeal.
Appeal is accordingly dismissed.