2015 (11) TMI 1174 - AT - Service Tax

Tribunal upholds decision: No fraud by assessee; appeal rejected

The Appellate Tribunal CESTAT MUMBAI affirmed the Commissioner (Appeals)'s decision that the respondent-assessee was not involved in a fraud where a ... Demand of service tax - Fraud - Held that:- assessee had entrusted money with Consultant for depositing the TR-6 challan. But the consultant forged the Bank's seal and signature, pocketed the amount, and gave the forged challan in token of having deposited the money with the exchequer. On investigation by Revenue, it was found that Mr. Amol Adhav, the Consultant only committed fraud, there was no complicity on part of assessee. Thus, findings of learned Commissioner (Appeals) are correct and upheld - Decided against Revenue. The Appellate Tribunal CESTAT MUMBAI upheld the findings of the Commissioner (Appeals) that the respondent-assessee was not complicit in a fraud committed by a consultant who forged a bank's seal and signature to pocket money meant for depositing a TR-6 challan. The appeal was dismissed, and the cross objection was disposed of as not pressed.