2012 (12) TMI 178

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..... Jaiswal, SDR, for the Respondent. [Order]. -  Ld. Counsel for appellant says that they were paying service tax under the category of provider of authorised service station service. Revenue came out with the allegation that the appellant was promoting banking and financial services for funding loan by the lending bank to enable the potential customer to purchase vehicles and such servi....

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....f Allahabad in the case of C.C.E. v. Auto World reported in 2010 (18) S.T.R. 5 (Allahabad). 3. Ld. Representative for Revenue submits that there was nothing wrong on the part of the appellant to discharge the entire tax liability forthwith when incidence to tax arose and there was no need to wait and take plea of issue of circular at a later date. The appellant does not deserve waiver of p....

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....he appellant discharged tax liability 10 months before the circular was issued, this clearly demonstrates that the intention of the appellant was to use public money due to state, undue benefit was enjoyed and no good reason exists for waiver of penalty. It is also on record that the appellant was an educated tax payer when it was discharging its liability under the category of authorised service ....