2009 (12) TMI 377

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....nt. Shri P.K. Agarwal, SDR, for the Respondent. [Order]. - This appeal is filed by the appellant against the order of confirmation of penalty of Rs. 2,48,403/- under Section 76 of the Finance Act, 1994. 2. The facts of the case are that the appellant had provided their premises on rent to M/s. Oriental Bank of Commerce. A show-cause notice was issued, wherein it was charged that she had d....

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....1-2008 and the appellant on receipt of such Service Tax from the tenant, immediately deposited the same in the treasury. As being a new levy of Service Tax and levy of Service Tax is in dispute also, he prayed that the appellant in her bona fide belief could not pay the Service Tax on time and the penalty may not be imposed. Further, the learned Advocate placed reliance on decision of the Hon'ble ....

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....y when she has admitted the tax liability. In support of the above contentions, he placed reliance on the following decisions : - (i) UOI v. Home Solution Retail India Ltd. - 2009 (15) S.T.R. J23 (S.C.) (ii) UOI v. West Coast Paper Mills Ltd. - 2004 (164) E.L.T. 375 (S.C.) (in) CCE v. Shri Ram Aluminium Pvt. Ltd. - 2009 (242) E.L.T. 202 (Bom.) (iv) CCE, Chandigarh v. Him Chemicals & Fe....