2018 (11) TMI 496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant, all others were his relatives and sleeping partners only, the appellant himself looked after the day-to-day affairs of the firm. They had paid Service Tax under cargo handling service up to 31.03.2009 and from 01.04.2009 onwards; they had not paid Service Tax on the services rendered by them. They had collected Service Tax from their clients and the receipts were accounted in their accounts but due to acute financial crisis, they could not paid Service Tax and filed the returns on due date. Based on the intelligence that M/s. Poovath Paree & Sons were not paid Service Tax on services rendered by them. It appears that the appellants have been providing Cargo Handling Service from April, 2009 without paying Service Tax on the service ren....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the Order-in-Original dated 30.12.2014 was received by the appellant on 16.01.2015 and the appellant, on 12.02.2015, paid 25% of the penalty. He further submitted that since there was no suppression of facts and entire Service Tax along with interest was paid before the issuance of SCN, no penalty should have been imposed as there was no suppression of facts. In support of his submission, he relied upon the following decisions: (i) Commr. of C.Ex., Mumbai-IV Vs. Damnet Chemcials Pvt. Ltd., 2007(216) ELT 3 (SC). (ii) Pahwa Chemicals Pvt. Ltd. Vs. Commr. of C.Ex. Delhi, 2005(189) ELT 257(SC). (iii) Larsen & Toubro Ltd. Vs. Commr. of C.Ex., Pune-II, 2007(211) ELT 513 (SC). (iv) Sourav Ganguly Vs. UOI, 2016 (943) STR 482 (Cal.). ....