2020 (11) TMI 537

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.... in the business of coal mining. Apart from payment of central excise duty on coal, they are also liable to pay service tax under the category of Renting of Immovable Property Service. There was a non-payment of service tax on the above category of service, which was deposited by the appellant under the amnesty scheme, VCES 2013. Since the VCES scheme covered the period upto December 2012, the payment thereof was accepted by the Department for which discharge certificate has also been issued providing complete immunity from payment of interest and penalty. For the subsequent period, January 2013 to January 2014, which is the period in dispute herein, service tax was also paid and the payment details informed to the Department vide letter da....

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.... (ii) Commissioner of Central Excise, v. Indian Aluminium (2010) 259 ELT 12 (SC), (iii) EWAC Alloys Limited v. Union of India 1995 (80) E.L.T. 759 (Bom.). He also submitted that PSUs do not have any intention to evade the payment of tax as held in Commissioner of Central Excise, Indore vs. Nepa Ltd 2013 (298) ELT 225 (Tri-Del) and also by the Hon'ble Supreme Court in Commissioner of Central Excise, Chennai-I v. Chennai Petroleum Corporation Limited [2007 (211) ELT 193 (SC)]. He accordingly prayed that penalty be dropped. 5. The Learned Departmental Representative appearing for the Revenue reiterated the findings given by the Commissioner (Appeals) and prayed that the appeal be dismissed being devoid of any merit. 6. Hear....