2015 (8) TMI 902

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....i D B Shroff, Sr. Adv. For the Respondent : Shri S V Nair, Supdt. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Original No. 31/STC/BR/08-09 dated 5.11.2008. 2. The issue involved in this case is regarding the service tax liability on the appellant under the category of "Programme Producers Service". The appellant herein had produced a programme i.e. "Antak....

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.... in this case i.e. service tax for the period February to August 2007, the Counsel would submit that show-cause notice was issued on 08.10.2007. He would submit that for the period from 31.03.2006, appellant is required to file the returns by 25.04.2007 and for the period April 2007 to September 2007, appellant is required to file the service tax returns by 25.10.2007. It is his submission that sp....

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.... taxable service along with service tax and despite that had not deposited the amount of service tax with the Govt. of India. It is his submission that the financial crisis cannot be a reason for delay in payment of tax. It is his submission that appellant had utilized the service tax amount collected from the client for their business purposes which attracts penal action. 5. We have considered....

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....imposed under Section 76 and 78 of the Finance Act, 1994 we find that appellant had in fact filed ST-3 returns for the period February to March 2007 and from April to September 2007 to the authorities, indicating therein the taxable services provided by them and the service tax amount charged and collected by them from service recipient. In our view the penal provisions of Section 76 and 77 would ....