2018 (7) TMI 271

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....e ORDER Per Shri P. K. Choudhary: This is an appeal filed by the Appellant against the Order-in- Appeal No.81-82/ST-I/KOL/2017 dated 07.03.2017 passed by Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacturing of excisable goods. The appellant has provided taxable services i.e. Business Auxiliary Service. Dur....

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....s rendered by them in the registration certificate and had failed to submit the periodical ST-3 returns. On appeal, the Commissioner (Appeals) modified the adjudication order to the extent that he enhanced the penalty under section 77(1)(a) to Rs. 2,90,800/-. Hence, the present appeal before the Tribunal. 3. The ld. Counsel for the appellant submitted that they were under the bonafide belief that....

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....y as Business Auxiliary Service. I also note that the appellant had collected rent from M/s Walzen Strips Ltd. but had failed to discharge service tax on the rent collected. Further, I find that the appellant had also failed to discharge service tax on the GTA service availed by the appellant. Therefore, I find that the demand of service tax along with interest is sustainable. 7. Further, I note ....