2014 (1) TMI 202

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....l has been filed by the appellant against OIA No.82/2012(Ahd-III)/K.ANPAZHAKAN/Commr.(A)/AHD, dt.30.03.2012 under which OIO No.AHM-Service Tax-003-ADC-034-11, dt.27.09.2011 passed by Additional Commissioner, Ahmedabad-III has been upheld. 2. Shri Vipul Khandhar, (Chartered Accountant) appearing on behalf of the appellant argued that delay in payment has taken place due to the conduct of the accou....

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....o Section 78 of Finance Act, 1994. 3. Shri G.P. Thomas, (A.R.), on the other hand, argued that as per the statement dt.11.01.2011 of Shri Dashrathbhai Llaxmanbhai Rabari, Proprietor of the appellant there is no version of appellant to the effect that appellant was duped by the accountant. Rather, appellants son Shri Rajesh Desai was looking after the entire work of Service Tax payment. He brough....

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.... records. In the present case, there was short payment of Service Tax due to forging of duty payment figures in the challans under which Service Tax was paid. One digit was added before the challan amount paid in the bank. Appellant has argued that this has happened due to the mis-deeds of their accountant to whom the full amount was given for payment. That the entire amount due, along with intere....