2017 (12) TMI 1500

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....oner(AR), For the Respondent Per: SS GARG The present appeal is directed against the impugned order dt. 22/08/2012 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant had obtained registration for the service category of "Advertising Agency Services". The appellant had n....

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....ot sustainable in law as the same has been passed without considering the judicial precedent on the issue. He further submitted that the appellant has paid the dues along with interest prior to the issuance of the show-cause notice and therefore the Department should not have issued the show-cause notice and the proceedings against the appellant should have been concluded in view of the Section 73....

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....and submitted that the appellant has collected the service tax from their customers but not paid the same to the Government account. He further submitted that this amounts to suppression with intent to evade payment of tax and therefore the penalties under Sections 77 & 78 are imposable. In support of his submission, he relied upon the following decisions:- i. Tops Security Ltd. Vs. CCE, New De....

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....rom its customers and has not been deposited in the Government account. Further I do not find any justifiable reason for not depositing the service tax in the Government account. The appellant paid the service tax along with interest only after it was detected by the Department. Further I find that the decisions relied upon by the appellant are not applicable in the facts and circumstances of this....