2017 (11) TMI 419

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....mr. (A.R) for respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is operating "Tomato FM" Radio Channel. They during the period October 2007 to March 2009 did not pay the service tax on the service of Broadcasting, accordingly the show cause notice was issued and the same was culminated into adjudication order. The appellant paid the entire service tax along with....

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....mstances penalty under Section 78 of the Finance Act, should not have been imposed in terms of Section 80 of the Finance Act, 1994. In this regard, he placed reliance on the following decisions: (i) Vikash J.Shah Vs. Commissioner (Appeals), Coimbatore - 2016 (334) 491 (Mad.). (ii) Oil & Natural Gas Corporation Ltd. Vs. Commr. Of C. Ex. & S.T., Surat - 2015 (38) STR 867 (Tri.-Ahmd.) (iii) ....

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....nance Manager accordingly the appellant was well aware about the liability of the service tax. Therefore there is no bona fide proof for non-payment of service tax, accordingly penalty under Section 78 of the Finance Act was rightly imposed by the lower authority which does not require any interference. 4. We have carefully considered the submissions made by both the sides, we find that the lim....

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.... when the cenvat credit is available, the non-payment of service tax/duty only creates revenue neutral situation. In this case admittedly there was cenvat of Rs. 19 lakhs available with the appellant therefore to that extent appellant was not required to pay service tax in cash and it was only adjustable against the said cenvat credit. Therefore the penalty of Rs. 19 lakhs i.e. equal to the Cenvat....