2019 (8) TMI 1376

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....he case that has given rise to this appeal is that appellant is a private limited company engaged in business of Consultancy Service and Manpower Recruitment/Supply Agency Services etc. During EA-2000 Audit made by the respondent department for the period covering F.Y. 2010-2011 to 2014-2015, it was observed that appellant had paid service tax only on invoices raised for reimbursement of salaries from the service receivers/clients but not on the incentives, rewards and reimbursement (RR) receipts from its clients which was in contravention of provision of 67(3)1 of the Finance Act 1994. The audit arrived at service tax liability of Rs. 45,69,370 (inclusive of all cess) payable by the appellant. Appellant admitted the liability and paid the ....

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.... C. EX., PUNE-1, in the case of 2017 (52) S.T.R. 288 (Tri. - Del.) MODERN WOOLENS v. COMMISSIOER OF CENTRAL EXCISE, JAIPUR-II, in the case of 2017 (51) S.T.R. 291 (TRI-Kol) BATES INDIA PVT LTD v. COMMISSIONER, S.T.-II, KOLKATA he argued that judicial decisions are consistent that when under section 76 of the Act penalty is imposed, under section 78 of the act, it can't be imposed and in the instant case, even appellant has admitted its mistake and accepted penalty under section 77 of the Act for which he prayed to set aside the penalty imposed under section 78, by way of admitting the appeal. 4) Learned AR for the respondent Department Mr. Onil Shivadikar, in response to such submissions, argued in support of the reasoning and rationality ....

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.... matter with the assessee and advise him to follow correct procedure in future. It is also referred in the said manual that after such submission of audit report, in cases where the disputed amount have not already been paid by the assessee at the spot, demand notices are issued by the department for their recoveries. EA 2000 audit was therefore held to be participative audit. Likewise CERA audit is conducted by the Comptroller and Auditor General of India in respect of receipt and expenditure of the Government of India. It also discharges revenue audit which covers central excise, service tax and customs laws during which time the assesses were examined by CERA audit party to point out the deficiencies, leakage of revenue and nonrecoveries....