2014 (12) TMI 1090

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....t (AR), for the Respondent. ORDER The appellant is in appeal against imposition of penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994 (the Act) and Rs. 2,30,000/- under Section 78 of the Act. Penalties have been imposed on the ground that the appellant did not pay service tax in the capacity of recipient during the period from April, 2006 to October, 2007. The appellant admitted....

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....e of non-payment and paid the tax only being pointed out. Therefore imposition of penalty is in order. 5. I have considered the submissions made by both sides. In this case, the appellants did not to pay service tax in cash as they were entitled to avail Cenvat credit and the same was utilised. In such a situation, there was no need for the appellant to evade tax. When there is no need to ....