2012 (9) TMI 339

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.... that the Appellant are doing maintenance and repair of refractory part of furnaces, boiler etc. as well as installation of refractory in coke-oven furnace etc. The Department initiated proceedings against the Appellant on the ground that they are engaged in the service of management, maintenance and repair falling under Clause:(zzg) and also engaged in the service of erection, commissioning and installation falling under Clause:(zzd), of Section 65(105) of the Finance Act, 1994 respectively. Accordingly, a show cause-cum-demand notice was issued and there was a proposal for penal action against the Appellant. The lower Adjudicating Authority confirmed the demand of Service Tax of Rs.3,67,389/-; however, he did not impose any penalty agains....

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....onnection, learned AR placed reliance on the judgement of the Hon ble Punjab and Haryana High Court in the case of Machino Montell reported in 2006(4) STR 177(P&H).   6. In his rejoinder, learned Chartered Accountant appearing for the Appellant submitted that they took the registration on 12.04.2007 and when the Officers of Service Tax Intelligence Department visited their premises, they handed over all the documents to them and they were not having any intention not to evade the tax liability in case of Rs.1,63,873/-. The contention is that they did not receive the amount from their clients and they paid the said amount and all other amounts to the Department the total dues along with the interest to the Department.   7. I ....