2016 (10) TMI 458

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Consultant for the appellant Shri A.B. Kulgod, AC (AR) for the respondent ORDER Per Raju The appellant s were issued show-cause notices for default in payment of duty. The facts of the first case are as follows:- a. Default period : First half of the Financial year 2005-2006 (October 2005 to March 2006) b. Visit of the jurisdictional officers on 01/09/2006 c. Payment of balanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd imposed penalty and appropriated the amounts already paid. The notice also imposed penalty under Section 76 and 77. However, no penalty was imposed under Section 78. The matters were agitated by the appellant as well as the revenue before the Commissioner (Appeals), who disposed of the matter by upholding the demand of duty and interest and penalty under Section 77. However, he on revenue s app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the impugned order. He further relied on the decision of the Hon'ble High Court of Gujarat in the case of IWI Crogenic Vaporization System (India) Pvt. Ltd. 2016-TIOL-350-HC-AHM-ST. He argued that in the instant case the appellant had collected the service tax but not deposited the same and therefore it amounted to bringing the contravention of the Finance Act, 1994 with intent to evade paym....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion on which service tax was required to be paid on reverse charge basis. It was held that having collected such tax from the service recipients and having been registered in respect of such service, the assessee was required to pay service tax to the Excise Department. The assessee had not filed requisite periodical returns and the fact of non payment of service tax came to light of the Departme....