2018 (11) TMI 1039

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....r appellant Shri M Suresh, Deputy Commissioner (AR) for respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Original No: 01/ST/2014 dated 07/01/2014 passed by the Commissioner of Central Excise, Customs and Service Tax, Nashik. 3. Briefly stated, the facts of the case are that, on the basis of intelligence, the appellant's records we....

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....ue to sever financial constraint during the relevant period i.e. from December 2007 to June 2012 they have failed to discharge service tax amount of Rs. 78,00,557/- though collected from the recipient of service but the same was discharged with interest. Hence, imposition of penalty under Section 78 of the Finance Act, 1994 is unsustainable in law. 5. Learned Authorised Representative for Reven....

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....ervice. A perusal of Tax Invoice No. 190/24.12.2007, No.200/26.12.2007, No. 258/26.12.2007 and No. 1285/31.12.2007, taken on sample and reference basis, revealed that the invoices contained certain information such as date of commencement of AMC, date of expiry of AMC, location of AMC, payment received date, DD/cheque No. etc. It is further seen that M/s. Sinic had applied the basic rate towards A....

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....e, the same is statutorily required to be deposited to the Government in terms of Section 68 of the Finance Act, 1994, and no portion of it can be retained by them. 4.5. Now, it is a matter of fact that M/s. Sinic had obtained the Service Tax registration in the month of Oct, 2003, and, on their request, the Centralized Service Tax registration was issued during Aug, 2007 in the name of their D....