2018 (11) TMI 1225

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....PER ANIL CHOUDHARY : The issue in this appeal is whether the show cause notice has been validly issued and secondly whether the appellant have been rightly visited with penalty under Sections 77 (1)(a), Section 77 (2) and Section 78. 2. The admitted facts are that the appellant is a Public Sector Company. They are regularly assessed to central excise and service tax and the accounts are audi....

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....n the appellant entered into agreement dated 3 May 2010 with IRCTC for renting of an office space at Laxmi Nagar, Delhi, they did not provide for service tax. Further admitted fact is that neither service tax was collected from IRCTC, nor it was paid. Further subsequent to the retrospective amendment made in the provisions of service tax and on the audit objection, the appellant deposited the serv....

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....rded in the books of account and further there was cogent reason for not depositing the service tax on the amount of rental income during the period 2010 - 11 from IRCTC, as explained herein above. Accordingly prays for allowing the appeal. 4. Ld. AR for the Revenue have relied on the impugned order. He further relies on the ruling of this Tribunal in CCE, Kanpur vs PP Polyplast (P) Ltd - 2017 ....