2018 (8) TMI 488

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....J. Nagori (AR) ORDER Per: Ramesh Nair, The brief facts of the case are that the appellant is engaged in providing services falling under the category of "Outdoor Caterer Services" as defined under section 65 (76a) read with section 65 (105) (zzt) of Finance Act, 1994. They are holding service tax registration no. ODC/ VAD.II (div.III.DCS.03/05-06, dated13.09.2005). From the departmental i....

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....fore, the appellant had no malafied intention. He further submits that out of total demand of Rs. 1crore, substantial amount of more than Rs. 75 lakhs was deposited by the appellant. Therefore, the penalties imposed under section 70, 76, 77 and 78 are not proper. He alternatively submits that the penalties under section 76 & 78 cannot be imposed simultaneously as held by Hon'ble Gujarat High Court....

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....ce tax liability. Despite knowing their liabilities, non- payment of service tax clearly establish the malafide intention of the appellant. He further submits that the appellant even as on date have not discharged the total service tax liability along with the interest. Therefore, they do not deserve the leniency. As regard the penalties imposed under section 70,76, 77 and 78, he placed reliance o....

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....t the appellant were not reimbursed the service tax amount by the service tax recipient. We find that merely for this reason, the appellant cannot be absolved from the liability of payment of service tax. Therefore, this lame excuse does not help the appellant. This issue has been considered by this tribunal in the case of Avtar & Co. (supra) wherein this tribunal clearly held that the service tax....