2022 (9) TMI 1159

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....sh Jain, Chartered Accountant for the Appellant Shri. G.Kirupanandan, Superintendent (AR) for the Respondent ORDER This appeal is directed against the Order-In-Appeal No. OIA-SRP/316/VDR-I/2012 dated 20.09.2012 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I whereby, the learned Commissioner (Appeals) upheld the demand from 18.04.2006, interest and penalty und....

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....S.C.) wherein, it was held that on the service in question, the service tax is leviable only from 18.04.2006 and not prior to that. He submits that the issue involved was interpretation of the provision of Section 66A and rule made thereunder. There was no mala fide intention on the part of the appellant to avoid payment of service tax. He further submits that the appellant have been otherwise pay....

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.... • Hindalco Industries Limited vs. Commissioner of C. Ex., Allahabad - Tribunal - DELHI • Jaipur Jewellery Show vs. Commissioner of C. EX. & S.T., CESTAT - New Delhi • Mahindra holiday and resorts India Ltd vs. Commissioner of LTU - CESTAT Chennai • Uniworth Textiles Ltd. vs. Comm. Central Excise, Raipur - Supreme Court • Tamil Nadu Housi....

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....ates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that in the present appeal limited issue related to imposition of penalty under Section 78 is for consideration before us. We find that the appellant have admittedly paid the service tax on the service received from foreign country in terms of Section ....