2013 (11) TMI 105

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....; M/s Sarvotam Italia Marble has filed an appeal against the Order-in-Appeal No. 171(RDN)ST/JPR-I/2012 dated 29/8/2012 passed by the Commissioner (Appeals-I) Customs & Central Excise, Jaipur-I which was passed against the adjudication order No. 124/Dem/2011 dated 29/3/2011 passed by Assistant Commissioner. 2. The facts in brief are that Central Excise officers visited the factory premises in....

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....ice tax (a) any factory registered under or government by the Factories Act, 1948 (63) of 1948); (b) any company formed or registered under the Companies Act, 1956 (I-of 1956) (c) ............. (d) ............... (e) ........... (f) ............ (g) anybody corporate established, or a partnership firm registered by or under any law, any person who pays or is liable to pay ....

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....2005 to March, 2008. The GTA provisions were newly inserted at that time. The appellant was made to pay service tax under deemed category by treating service recipient as Service provider under Rule 2(1)(d)(v) of the service tax rules, 1994. As soon as it came to the appellants notice that the service tax is payable, they promptly deposited the service tax with interest and also submitted the retu....

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.... not been interfered with by Commissioner (Appeals). 8. So far as imposition of penalty under Section 77 and 78 of the Finance Act, 1944 is concerned. I find that the Ld. Commissioner (Appeals) in the impugned order has elaborately discussed the issue. The relevant para 9 of the impugned order is stated below:- As regards penalties impugned under Section 76 and 78 of the Finance Act, 1944, I....