2016 (8) TMI 43

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....d by them during the period from 01.12.2005 to 30.10.2006.  Further they have not filed ST-3 returns for the above said services for the period Dec.,2005 to Oct.,2006, whereby they have contravened the provisions of Section 68 & 70 of Chapter V of the Finance Act, 1994 and the provisions of Rules 6 & 7 of the Service Tax Rules, 1994.   A Show cause notice dated 23.04.2007 was issued proposing a demand of service tax amount of Rs. 49,69,470/-  for the period 01.12.2005 to 31.10.2006  along with interest and proposing penalty under Section 76, 77 of the Finance Act, 1994.  On adjudication, the Additional Commissioner confirmed the demand of Rs. 12,42,368/- along with interest and appropriated an amount of Rs. 5,4....

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....ax paid by them.  Since, the appellants were not able show a reasonable cause for the failure to pay the service tax on the impugned service the Commissioner (Appeals) has rightly denied the relief.  He relied on the judgement of the Hon'ble High Court of Rajasthan in the case of UOI & Anr Vs. AAKAR Advertising reported in 2008-TIOL-303-HC-RAJ-ST, wherein on similar circumstances the Hon'ble High Court held in favour of the Revenue, after setting aside the impugned order, remanded the matter to the adjudicating authority to decide the quantum of the penalty amount under Section 76.  Hence, he prayed that the appeal may be  remanded back to the adjudicating authority. 4.  Heard both sides and perused the records.&....