2019 (10) TMI 1041

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....hna Hatangadi, Authorized Representative for the Respondent ORDER Per: S.K. MOHANTY This appeal is directed against the impugned order dated 13.07.2018 passed by the Commissioner of Central Tax, Central Excise & Service Tax, Raigarh. 2. Brief facts of the case are that the appellant is inter alia, engaged in the manufacture and sale of cut and polished diamonds. During the disputed per....

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....y the diamond exporters. Subsequently, the appellant had deposited the service tax along with interest and informed the department regarding such payment. However, the department initiated show cause proceedings, seeking for confirmation of the service tax demand along with interest and for imposition of penalties under various provisions of the erstwhile Act of 1994. The matter was adjudicated vi....

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....urther submits that the provisions of sub-section (4) of Section 73 ibid cannot be applicable inasmuch as there was no element of collusion or willful misstatement or suppression of facts, on the part of the appellant, in defrauding the Government revenue. He has relied upon the judgment of Hon'ble Supreme Court in the case of Nestle India Ltd. Vs. CCE, Chandigarh-2009 (235) E.L.T. 577 (S.C.) to s....

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.... Section 66A ibid before the Hon'ble Bombay High Court and also made representation to the Finance Minister of Government of India regarding the clarification on the issue, whether customs duty or service tax to be levied on such type of transaction. Thus, under such circumstances, it cannot be said that non-payment of service tax during the relevant period was owing to the reason of suppression o....