2017 (9) TMI 1065

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....the appellant. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran The appeal is against order dated 28/03/2013 of Commissioner of Central Excise, Raipur. There is no dispute with reference to tax liability in the present appeal. The only grievance of the appellant is that they have paid full service tax with applicable interest before the ....

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....retation involved about the nature of service and its correct classification for tax liability. The departmental officers conducted investigation and the notice was issued to demand tax and to impose penalties. The case was adjudicated earlier by the Commissioner who clearly recorded that there is no intention on the part of the appellant to evade payment of service tax. The non-payment of service....

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.... submitted that the findings are contrary to factual and legal position pleaded by the appellant in the earlier round of litigation, before the Tribunal and also before the Original Authority who passed the impugned order. 3. The learned AR reiterated the findings of the Original Authority. He submitted that Section 76 is on a different footing when compared to Section 78. No malafide need be e....

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.... 80. In the impugned order, the Original Authority records that the appellant did not adduce sufficient reasonable cause for failure to pay service tax. We note that the reasonable cause for non-payment of service tax during the material time has already been taken note of by the Original Authority. Further, we also note that the appellant who is a Government of India Undertaking has fully dischar....