2017 (5) TMI 1084

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....ered Accountant For Respondent(s): Shri S K Shukla, Authorised Representative Per: Dr D.M. Misra Heard both sides. 2. These two appeals are filed against the respective OIA-VAD-EXCUS-002-APP-586-2014-15 dt. 10/12/2014 and ii) OIA-VAD-EXCUS-002-APP-584-14-15 dt. 10/12/2014 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-II. 3. Briefly stated the facts ....

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....h interest and penalty. On adjudication, the demands were confirmed with equal amount of penalty under Section 78 and penalty under other Provision of Finance Act 1994. Aggrieved by the said order of imposition of penalty, the appellant preferred appeals before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appears), rejected the appeal in the case of M/s Shiva Ashish Security and Utility A....

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.... Finance Act 1994 in the case of M/s Shree Maheshwari Utility Agency (ST/10837/2015) is bad in law of in view of the judgment of the Hon'ble Gujarat High court in the case of Raval Trading Company vs CST - 2016.42(STR)210 (Guj.) 5. Per contra, The Ld. AR for the Revenue submits that though they have rendered services during the period 2007 upto 2011 and collected the Service Tax from the respecti....

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....hough they have been registered with the Dept., they have failed to file necessary Returns nor informed the Dept., about their inability to deposit Service Tax though collected from customers. Therefore, their explanation that they are innocent and their approach is bonafide cannot be acceptable to a man of ordinary prudence. In the result, I am of the opinion that the imposition of penalty by the....