2017 (11) TMI 882

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....missioner (AR), For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 12.04.2010 passed by the Commissioner in exercising of his Revisionary Jurisdiction and imposed the penalty under Section 76, 77 and 78 on the appellant. Briefly the facts of the case are that the appellant are rendering the services under the category of 'Cleaning Servic....

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....the service tax liability works out to Rs. 7,19,156/- (Rupees Seven Lakhs Nineteen Thousand One Hundred and Fifty Six only). The assessee immediately paid the entire amount vide TR-6 Challan dated 27.01.2006 and 17.02.2006 and they also paid the interest liability amounting to Rs. 20,854/- (Rupees Twenty Thousand Eight Hundred and Fifty Four only) vide TR-6 Challan dated 14.11.2006. Thereafter a s....

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....e Order-in-Original and imposed the penalty. Aggrieved by the same the appellant has filed the present appeal on the ground that there was no intention to evade tax on the part of the appellant, as soon as the Department pointed out that the appellant is liable to service tax, he paid the same along with interest in spite of the fact that he has not collected the service tax from his customers. He....

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....ns: a) K.S. Murali Mohan Vs. CST, Bangalore - 2011 (021) STR 0512 (Tri.-Bang.) b) Asiya Cell Vs. CCE, Salem - 2010-TMI-76770-CESTAT-CHENNAI c) CST, Bangalore Vs. Motor World - 2011 (04) LCX0328 2. On the other hand the learned AR relied upon the following decisions: a) Ketan Engineering Services Pvt. Ltd. Vs. CCE & ST, Surat - 2014 (36) S.T.R. 196 (Tri.-Ahmd.) b) Mohtamaan Indust....