2007 (6) TMI 106

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....als are identical in nature and have a common issue with regard to penalty, as such they are being disposed of by a common order. - 2. The assessees herein above were engaged in providing "Business Auxiliary Services" and holders of Service tax Registration under Section 69 of the Finance Act, 1994. The assessee have failed to pay the Service tax for the period July 2003 to September 2004 withi....

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....or sanction of loans. It is submitted that they have not collected any Service tax from the parties concerned nor the bank has agreed to pay the same on such kind of service rendered to public. Consequently the appellants had to pay the Service tax out of their pocket by borrowing money from outside. The 'Business Auxiliary Services' was introduced under the network of Service tax in the year July....

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..... Commissioner while referring to the plea taken by the appellants under Section 80, did not find any reasonable cause for the bona fide doubt/faith entertained by the appellants. On the other hand knowledge of payment of tax was attributed to them from the time of registration of their business and held that they deliberately failed to pay the Service tax. This observation of ld. Commissioner is ....

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....hey have accepted the same and paid it. The contention of the ld. DR is that once an assessee has accepted and paid the penalty imposed under Section 76, they cannot raise the dispute in the present appeal when the same has been enhanced as per the construction of the words in the provision under Section 76. The appellants herein did not say that they have not committed any lapse but the same has ....