2008 (8) TMI 137

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....r the Appellant. Shri S. Gautam, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the Appellants are engaged in providing taxable service viz. Pandal and Shamiana Contractor Service. They entered into an agreement with Executive Engineer, U.P. Jal Nigam, Police Authorities for supply of tent, furnitures, etc. for Magh Mela 2004-2005, Allahabad and it was ....

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.... the Police Authorities, which was released in March, 2006. Thereafter, the Appellants immediately deposited the tax with interest. He further submits that there is no mala fide intention on the part of the Appellant and therefore, penalty is not sustainable. He relied upon the decision of the Tribunal in the case of C.C.E., Kolkata-I v. Malancha Photographer reported in 2006 (1) S.T.R. 101 (Tribu....

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....ery from the Bench, the ld. Counsel submits that they have received the payment in respect of their service excluding service tax, which was paid by the Police Authorities in the month of March, 2006. They deposited the tax on 31-3-2006. I find that the liability of payment of tax is on the Appellant. There is no dispute that the Appellant was well aware of the payment of tax. It is also noted tha....