2015 (7) TMI 589

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....entral Excise, Allahabad. The impugned order granted part relief to the assessee in the appeal preferred by it, to the extent of dropping penalty under Section 76 of the Finance Act, 1994 while confirming the primary adjudication order dated 23.7.2009 passed by the Assistant Commissioner, Central Excise, Gorakhpur whereby service tax demand of Rs. 1,58,384/- along with interest under Section 75, and penalty of an equivalent amount under Section 78 of the Act was confirmed, apart from penalty under Section 76 which as already stated was dropped by the lower appellate authority. 2. Proceedings were initiated against the appellant for under-remittance of service tax during October 2003 to March 2005. The appellant obtained registration for pr....

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....e appellant on RKBK True Value and these indicated not only the value of repairs and refurbishment provided but also the UP Trade Tax and the service tax components. From the invoices (provided by the appellant itself before the adjudicating authorities), the authorities below legitimately drew the inference that the specified taxable service was provided by the appellant to RKBK True Value, another entity for which not only were invoices raised on the later, but the invoices clearly and categorically included components of UP Trade Tax and service tax. 6. Ld. Counsel for the appellant contends that sales tax was remitted by it whennever refurbished vehicles were sold to customers. The fact that sales tax was remitted to the State Excheque....