2016 (12) TMI 162

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.... (AR) for the appellant Shri Bharat Raichandani, Advocate for the respondent Per: C J Mathew: Impugned order-in-original no. PI/Commr/ST/12/2010 dated 16th December 2010 of Commissioner of Central Excise Pune which confirmed tax demand of Rs. 97,44,061/-, recovery of Rs. 2,47,882/- under section 73A of Finance Act, 1994, interest thereon and penalty of Rs. 3,00,000/- under section 76 and ....

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....rom their recipients for rendering services and also recovered tax from customers even before the 'supply of tangible goods service' was made taxable. 3. The assessee has filed a memorandum of cross-objections contesting the penalties imposed. 4. We have heard the Learned Authorized Representative and the Learned Counsel for the respondents. It is seen from the impugned order that the entire....

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....e instant case. Firstly, the assessee did not suppress the tax collected and he paid the portion of the service tax in the govt. account; that the assessee also did reflect the outstanding dues to the central government in the Income Tax returns; that there is a truth that the assessee did not receive the consideration immediately and there was time gap; that it is a matter of common knowledge tha....

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....n educated person and hence should have followed the service tax provisions. The education alone cannot make any person to understand law of the land. Under the above circumstances, I conclude that there was no intention on the part of the assessee to evade service tax. But the facts of the case clearly establish that there was a delay in paying the service tax in full which is not disputed by the....