2010 (6) TMI 215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order]. - The appellant has filed this appeal against the confirmation of Service Tax demand in the category of 'Business Auxiliary Service' alongwith interest and various penalties under Sections 76 and 77 of the Finance Act, 1994. 2. The brief facts of the case are that Preventive Branch officers visited the premises of M/s. So....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. A demand of Rs. 8,61,291/- was proposed with interest of Rs. 92,979/-. Penalties were also proposed under Sections 76, 77 and 78 of the Finance Act, 1994. The matter was adjudicated and the demand of Service Tax along with interest was confirmed. Penalties under Sections 76 and 77 of the Finance Act, 1994 were also imposed but the penalty under Section 78 was dropped. The same was upheld by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their own on 26-2-2008 without receiving the Service Tax from M/s. soc and he further paid the Service Tax amounting to Rs. 3,85,910/- with interest on 21-2- 2008. In that situation the benefit of Section 80 of the Finance Act, 1994 is to be given to the appellant to his bona fide belief and prayed that although the appellant has paid the service tax with interest and has not contested the servic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Service Tax due from M/s. SOC the appellant made the payment of Rs. 4,50,000/- on his own and rest of the demand was paid when it was received from M/s. Soc. In that case it cannot be said that the appellant has kept Service Tax collected from the service recipient and withheld the same for his use. In these circumstances, the appellant has proved his bona fide and in the adjudication order, the....