2011 (5) TMI 612

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....tax and this nonpayment was detected only in course of scrutiny of records of M/s DSCL. When this non-payment was pointed out to the appellant they voluntarily paid an amount of Rs. 2,77,657/-towards service tax and an amount of Rs. 75,000/- towards interest as according to them, this was for service tax liability alongwith interest. However, subsequently a show cause notice dated 10/7/07 was issued for demand of service tax of Rs. 2,86,691/- alongwith interest and appropriation of the amount already paid by them and also imposition of penalty on them. The Assistant Commissioner vide order-in-original dated 9/7/08 confirmed the service tax demand of Rs. 2,86,691/- alongwith interest, appropriated the amount already paid by them and imposed ....

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....hey were under belief that they are not liable to pay the service tax and for this reason no service tax registration has been obtained, that in these circumstances, the Tribunal in the case of Jagdeep Singh Saluja vs. CCE, Bhopal reported in 2008 (12) S.T.R. 309 (Tri. - Del.) and also in the case of Kannappa Corporation vs. CCE, Trichy reported in 2010 (19) S.T.R. 768 (Tri. - Chennai), has set aside the penalty on the individuals/ proprietorship concern providing cargo handling service, and that in view of this, the impugned order upholding the penalty on the appellant is not correct. 2.2 Mrs. Rimjhim Prasad, the learned Departmental Representative defended the impugned order by reiterating the findings of the Commissioner (Appeals) and p....