2014 (10) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Thakkar, Advocate with Vinay Jain, CA, for the Appellant. Shri S. Dewalwar, Addl. Comm. (AR), for the Respondent. ORDER The appellants are in appeal against the impugned orders confirming the penalty under Section 78 of the Finance Act, 1994 to the tune of equal to the Service Tax liability. 2. The brief facts of the case are that the appellant are providing erection, commissionin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llants. The appellants are challenging the penalty imposed on them under Section 78 of the Finance Act, 1994. Therefore, these appeals are before us. 4. The ld. counsel appearing on behalf of the appellant submits that during the impugned period, the Service Tax was payable on receipt basis and not accrual basis and they could not pay Service Tax and file returns during the impugned period....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the department by not filing the Service Tax returns. Therefore, they are liable to be penalised under Section 78 of the Finance Act, 1994. He further submits that the appellants have utilised the Service Tax therefore no immunity can be granted to the appellant. 6. Heard both sides. Considered the submissions. 7. We find that during the impugned period, Service Tax was payable on....