2015 (1) TMI 458

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Shri N N Prabhu Desai, Supdt (AR) JUDGEMENT This is an appeal filed against the impugned order confirming demand of service tax, interest and penalties under Section 77 & 78 of the Finance Act, 1994. 2. The appellants were receiving various services under reverse charge mechanism and paying service tax. However, for the months of March 2008 and March 2009, the required servi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nterest is a civil liability and drew attention to the judgment of Hon'ble Mumbai High Court 2007 (215) ELT 023 in the case of M/s. Vikhe Patil SSK. Ltd. He added that the onus is on the appellant to prove that there was no intention to evade payment of duty. He reiterates the findings of the Commissioner. 6. I have carefully considered the submissions. It is a fact that duty having been pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cannot be said that the Government has not lost interest between the two dates, notwithstanding the fact that Cenvat Credit could have been availed on the same date if duty had been paid on time. This aspect was not considered in the citations referred. I hold that interest is payable under Sections 75 of the Finance Act. 7. As regards penalty the Ld. Counsel stated in court that in a similar ....