2012 (8) TMI 567

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....JDR, for the Respondent. [Order]. - Appellant was authorized as retrofitter agents to install CNG/LPG Kits by Rajkot Regional Transport Authority. Taking a view that such service was "Erection, Commissioning or Installation" service, the Department took a view that appellant was liable to pay S. Tax in respect of services provided from 1-2-2007 to 31-3-2008 amounting to Rs. 85,102/-. This wa....

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.... surprise a show cause notice was issued in January, 2009 and the original authority imposed penalties under Sections 76, 77 and 78 of Finance Act, 1994 and appellant got some relief since the Commissioner (Appeals) set aside penalty under Section 76 and reduced the penalty under Section 78 of  Finance Act, 1994. It was submitted that appellants had no intention to evade payment of Service Ta....

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....e. Therefore, whatever relief the appellant is eligible has already been extended. 5. After going through the records and considering the submissions I find that in the invoice, the service liability is not shown separately and as submitted, the invoice is simply VAT/S.T. invoice. It does not show any fitting charges separately. Appellants paid the Service Tax promptly as soon as it was po....