2018 (8) TMI 1173

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....e Finance Act, 1994 for the period July, 2012 to September, 2012. The Adjudicating Authority confirmed the demand of service tax of Rs. 11,86,639/- alongwith interest and imposed penalties under Sections 77 and 78 of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) upheld the adjudication order and rejected the appeal filed by the appellants. Hence, the present appeal before the Tribunal. 2. Ld. Advocate appearing on behalf of the appellant company submits that after introduction of Reverse Charge Mechanism w.e.f. 01.07.2012, the appellant after getting proper instruction, paid the entire service tax to the service provider, and which was deposited by the service providers. It is his submission that this is a case of proc....

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....in the agreement between BSNL and the contractors which also took considerable time. There was no intention on the part of the appellant to mis-declare with an intent to evade payment of service tax or not to comply with any of the statutory provisions. I also find that the Hon'ble Supreme Court in the case of M/s. Hindustan Coca Cola Beverage Pvt Ltd vs. Commissioner of Income Tax has held as under: "7. The Tribunal upon rehearing the appeal held that though the appellant assessee was rightly held to be an 'assessee in default', there could be no recovery of the tax alleged to be in default once again from the appellant considering that Pradeep Oil Corporation has already paid taxes on the amount received from the appellant. It is requi....