2014 (8) TMI 583

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....grawal, Addl. Commissioner (AR), for the Respondent. ORDER Appellant is engaged in providing Manpower Supply Services and during the period from June, 2005 to June, 2006, the appellant failed to pay the Service Tax even though amount was collected from the customers. Proceedings were initiated which culminated in demand of Service Tax and imposition of penalty equal to amount of Service Tax ....

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....ions of Section 80 of the Finance Act, 1994. 4. I find that the appellant was very prompt in collecting the Service and having collected it is surprising that the appellant chose not to deposit the amount with the Government. Under these circumstances, it would be impossible to take a view that the appellant was ignorant of law and because of remote location tax was not paid and returns we....

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....nalty within 30 days of the communication of the order in view of the decision of this Tribunal in the case of Swati Chemicals Inds. Ltd. - 2009 (248) E.L.T. 421 (Tri.-Ahmd.) and the Hon'ble Gujarat High Court in the case of CCE, Ahmedabad v. Akash Fashion Prints Pvt. Ltd. - 2009 (93) RLT 471 (Guj.) = 2009 (239) E.L.T. 439 (Guj.). Such an option can be extended by this Tribunal. In this case, the ....