2014 (1) TMI 826

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....dt. (AR) JUDGEMENT 1. The period covered in this appeal is 2002-04. Before the said period, the appellant was registered for payment of service tax on "Stevedoring" and "C&F Agents service". Subsequently, when "Storage and Warehousing" became taxable services, they did not pay service tax on the said services rendered by them. When the matter was pointed out during audit by the Excise depart....

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....als) The Commissioner (Appeals) did not give any relief. Aggrieved by the order of Commissioner (Appeals), the appellants have filed this appeal before the Tribunal. 2. The consultant appearing for the appellant submits that SCN did not invoke or allege any suppression or misstatement or similar clauses and penalty under section 78 was not imposed. When there is no suppression or misstatement, ....

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....t their organization was undergoing restructuring and that payment received from the service receiver was in lump sum amount and they were not able to segregate the service tax payable. These reasons are not convincing at all as recorded by the Commissioner (Appeals). Therefore, he submits that the penalty imposed may be sustained. He relies on the decision of the Tribunal in the case of Trans (In....