2013 (12) TMI 918

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Geetanjali, CA. For the Respondent : Shri M.S. Negi, DR JUDGEMENT PER SAHAB SINGH: This appeal has been filed by M/s. BAS Engineering Pvt. Ltd. (hereafter referred to as appellants) against Order-in-Original No. 20/VKG/2007 dated 31.07.2007 passed by Commissioner of Service Tax Delhi. 2. Appellants were authorized dealer of Honda Seil Car India Ltd. (HSCIL) for sale of Honda pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2007 demanding Service tax amounting to Rs. 86,06,557/- and proposing appropriation of Rs. 79,90,389/- already paid by them. The show cause notice was adjudicated by the Commissioner vide impugned order confirming service tax of Rs. 79,67,977/- alongwith interest and imposing penalty of Rs. 1,000/- under section 77 of the Act, imposing penalty of Rs. 100/- per day under section 76 of the Act and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessee and matter is remanded back to the this Tribunal for fresh decision. 3. Authorized Representation Sh. A.K. Batra submits that appellants are not disputing issuance of corrigendums to show cause notice at this stage. He submits that appellants have paid the entire service tax along with interest partly before issue of show cause notice and partly before issuance of adjudication order. H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Delhi has remanded the case back to Tribunal on two counts. Firstly on issue of proposal of imposition of penalty under section 78 of the Act proposed in the corrigendum to show cause notice and secondly on comparison of factual matrix, period of default, conduct of assessee for the purpose of relying on the judgment of Auto World before invoking provision of section 80 of all Act. 6. Appella....