2019 (5) TMI 1409

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....02.2006 was issued by the Ld. Commissioner, Bhubaneswar II Commissionerate for recovery of Service Tax of Rs. 1,14,12,210/- short paid by the Appellant in some months during 10/2000 to 03/2004, along with interest and proposing penalties U/s. 76 and 78 of the Finance Act,1994. By adjudication order dated 29-03-2007 the Ld. Commissioner confirmed Service Tax demand of Rs. 1,14,12,210/- along with interest and imposed penalty of Rs. 100/- per day U/s 76 and penalty U/s. 78 of Rs. 1,14,12,210/-. The Appellant, being aggrieved filed an Appeal before this Tribunal. This Tribunal vide Final Order dated 25-09-2008 bearing No. M-272-273/S-790-791/A-967- 968/KOL/2008, set aside the adjudication order dated 29-03-2007 and remanded the matter back to ....

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....1994 and also that such issues were never raised by the Appellant earlier and also that the Service Tax in the Show Cause Notice is raised in respect of months in which there were short payments of Service Tax and the months in which advance/excess Service Tax is paid are outside the scope of the Show Cause Notice. The Ld. Advocate submitted that in their reply to the Show Cause Notice vide letter dated 10-03-2006 (paragraph 3), submitted in the first round and also in their Written Submission dated 05-11-2008 (submitted on 10-11-2008) (paragraph 2.6), in the second round, they have taken specific contentions for adjustment of excess Service Tax in some months against short payment of Service Tax in subsequent months as they were not able t....

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....ere is no suppression of facts with intent to evade payment of duty. He relied on the decision in their own case in BSNL Vs. CCE reported in 2009 (15) S.T.R. 168 (Tri. - Ahmd.). 4. The Ld. D.R. submitted that the earlier Order-in-Original dated 30-03-2007, though holds that there was no short payment of Service Tax but the issues in the said adjudication order and the impugned Order are different inasmuch as in the earlier adjudication order, the issue was relating to depositing of Service Tax through book transfer whereas the dispute in the instant case relates to short payment of Service Tax in some months, though for the self same period. 5. Heard both the sides and perused the appeal records. 6. We find that the Appellant has paid....