2017 (11) TMI 419

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.... 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 interest and 25% penalty however they chal....

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....nce 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) AD Vision Vs. Commissioner of Service Tax., Ahmedab....

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....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 limited issue of penalty under Section 78 of the Finance Act is to....

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....e 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 Credit under Section 78 of the Finance Act, is not sustainable....