2009 (1) TMI 178

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....EMBER P. G. Mehta for the Appellant. R. S. Srova for the Respondent. [Order per : Mrs. Archana Wadhwa, Judicial Member.]. - After hearing the learned advocate Shri P.G. Mehta, appearing for the appellant, we find that the service tax stand confirmed against the appellant in respect of C&F services rendered by them. However, while confirming the said demand, Commissioner (Appeals) has reje....

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....factually incorrect ground. We, accordingly, set aside the impugned order and remand the matter to the original adjudicating authority to verify the appellant's claim and to re-quantify the liability. 3. As regards the imposition of penalty under section 76 of the Finance Act, 1994, we find that the original adjudicating authority has observed as under: "Section 73 of the Finance Act, 1994 w....

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....sions of section 70 of the Finance Act, 1994 and they are not liable for penal action under the provisions of section 77 of the Finance Act, 1994. Also, on perusal of the records of M/s. HDS it is fact that the assessee was not aware of the service tax matter even though M/s. HDS had produced all the records and documents before DGCEI Vadodara when they point out issue and thus M/s. HDS not suppre....

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....nts of Rs. 1,49,031 under the provisions of section 76 of the Finance Act, 1994." 4. As is clear from the above, the authorities below are not doubting the genuineness of the appellant or their bona fide intention. Tribunal in case of Catalyst Capital Services (P.) Ltd. v. CCE [2005] 1 STT 241 (Mum.-CESTAT), has held that where there is no mala fide intention on the part of the appellant in mak....