2011 (8) TMI 413

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....d service tax on commissions paid to their foreign agents in the year 2005-06 and 2006-07. While paying service tax, they omitted to pay Education Cess completely. When it was pointed out, the assessee paid the service tax of Rs.1,09,527/- and as regards balance it was submitted by them that they had paid the excess amount of service tax of Rs.13,25,576/- for the period 2005-06 which is to be adju....

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....r while considering the appeal filed by the appellants, observed that no reply had been given to the show cause notice nor did the appellants appear for personal hearing and therefore the grounds which were taken by the appellants cannot be considered in terms of Rule 5 of Central Excise (Appeals) Rules, 2001. The learned advocate submitted that even though appellants had not filed a reply to show....

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....n to evade duty and appellants had time to adjust the excess payment subsequently. However the learned advocate fairly agreed that there is no evidence or he has no documents to show whether Education Cess was paid subsequently or whether excess payment was adjusted subsequently etc. 3. In this case unfortunately appellants did not reply to show cause notice nor did they attend the personal hea....

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....ty. Especially, in view of the fact that they had a very strong case as regards limitation. I find that in this case apparently there was some confusion because of issue of audit report and the show cause notice simultaneously. Further it is also noticed that whatever amount appellant paid towards service tax, the same as cenvat credit was available and therefore there was no reason for them to ev....