TaxTMI 
TaxTMI 
2015 (5) TMI 775
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....ken now are in continuation of appeal and urged in the reply to the show-cause notice and/or of legal nature. Accordingly, we allow the application for urging additions grounds of appeal. 3. The appeal is directed against Order-in-Original No. 14/STC/SJS/07-08 dated 22/10/2007. 4. Heard both the sides and perused the records. 5. The issue in brief is regarding the recovery of service tax during the period April 2004 to August 2004 which was indicated as short payment of duty. 6. The officers of DGCEI visited the various premises of the appellant and after detailed investigation and recording of statements, it was noticed that approximately an amount of Rs. 1.97 crore was short paid for the period April 2004 to August 2004 in respect of ....
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....ice. After explaining the functioning of the appellant he would submit that there is only short payment of duty and there is no allegation that there was no non-payment of tax with intention to do so and there was no malafide or suppression of fact. He would rely upon the following decisions: i) Auto Transport Services Vs. CCE, Jaipur - 2006 (3) STR 330 (Tri-Del) ii) Nischint Engineering Consultants Pvt. Ltd. Vs. CCE, Ahmedabad - 2010 (19) STR 276 (Tri-Ahmd) iii) Sands Hotel Pvt. Ltd., Vs. CST - 2009 (16) STR 329 (Tri-Mum) iv) Metal Forgings Vs. UOI - 2002 (146) ELT 241 (SC) 8. The learned departmental representative on the other hand would submit that the appellant had not discharged any service tax liability during the relevant perio....
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....nd that as a the deterrent measure to defeat the recurrence of breach of law and also to discourage non-compliance of law. On perusal of the entire records, we find that there is no such allegation on the appellant and the escapement of tax as alleged seems to be short paid due to some mis-calculation. We also find strong force in the contention raised by the representative of appellant that DGCEI which investigated the matter, did not come out with any short payment of service tax prior to April 2004. It was his submission that once in a year, the appellant themselves reconcile the statements and discharge the differential service tax liability short paid therein along with interest. 11. In our considered view that the provisions of Secti....