2009 (12) TMI 573

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....hiv, Consultant, for the Appellant. Shri I. Baig, SDR, for the Respondent. [Order]. - Ld. Consultant Shri P.C. Kashiv vehemently opposes the penalty imposed by Appellate order under challenge. He appreciates that the levy of Service Tax on the service of rent-a-cab provided is proper. But he brings out that during the debatable stage of levy by various provisions of law imposing the tax a....

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....undertake the liability and discharged the same. The Appellant had no bona fide at all to plead the confusion as to the levy since that does not come out from the Appellate order. Rather para-10 of the Appellate order clearly shows that the search could only discovered the suppression. Therefore there shall be no concession on penalty at all permissible. 3. Heard both sides and perused the reco....

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.... to grant concession of penalty. Such provision is in similar parameter with Section 11AC of Central Excise Act, 1944. A matter under Section 11AC was before Hon'ble High Court of Delhi in respect of concessional penalty. The Hon'ble High Court on thorough appreciation of the mandate of the legislation has directed in para 27 of the judgment in the case of K.P. Pouches (P) Ltd. v. Union of India r....

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....age of the first proviso to Section 11AC of the Act, it will be entirely at its own peril. Therefore, it would be beneficial, both from the point of view of the Revenue as well as the Assessee, if the options available to the Assessee are mentioned in the adjudication order itself." 6. In view of the observations aforesaid, confirming the Service Tax demand followed by interest thereon, th....