2014 (1) TMI 202

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....MENT Per: H.K. Thakur 1. This appeal 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 ....

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....nvoked under Section 76 & 78 as per the proviso to 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 afte....

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....0 (Tri-Del) ] 4. Heard both sides and perused the case 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 f....

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....ccordingly, the authorities relied upon by the appellant are not applicable to the facts and circumstances of this case. A.R. appearing on behalf of the Revenue has correctly relied upon the case law in the case of S.S. Nandwana Vs CCE Rohtak (supra) where in a similar situation of forging of TR-6 challans was held to be a fit situation for imposing penalty. Appellants alternative argument that p....