TaxTMI 
TaxTMI 
2024 (10) TMI 1348
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Appeals) has upheld the Order-in-Original No. 13/ST/2012 dated 03.02.2012, wherein following has been held:- "ORDER 1. I hereby confirm the demand of The service tax amounting to Rs.495,244/- (Service Tax Rs 483,327/-+Education Cess Rs 9667/- + Secondary & Higher Education Cess Rs.2251/-) as service tax under the provision of section 73(2) of the Finance Act, 1994 against the party alongwith interest under the provisions of section 75 of the Finance act, 1994 as amended from time to time. This amount is held to be recoverable from the party. As the party have deposited amount of service tax Rs 475,391/- vide GAR-7 No 2 dt 13.07.2011 to the Govt Exchequer. Therefore, I order for appropriation of the same against the total ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax Rs 483,327/-+Education Cess Rs 9667/- + Secondary & Higher Education Cess Rs 2251/-) should not be demanded and recovered from them under the proviso to Section 73(1) of the Finance Act, 1994 along with Interest payable under Section 75 of the Act. 2. Penalty should not be imposed upon them under the erstwhile Section 75A read with Section 77 of the Act for violation of Section 69 of the Act/ rule 4 of the Rules. 3. Penalty should not be imposed upon them under Section 77 of the Act for violation of Section 70 read with rule 7 of the Rules, in case of each default. 4. Penalty should not be imposed upon them under section 76 of the Act for violation Section 68 of the Act read with Rule 6 of the Rules. 5....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce prior to 16.06.2005 269,037.00 Less service tax paid by M/s Hindalco 405,878.24 10,49,699.24 Net taxable turnover 44,44,411.76 Service Tax 628,893.20 Less already paid as per SCN 91453.00 Net tax payable 537,440.00 That the party has taken registration on its own and has been depositing tax and return thereafter on regular basis. That the party is ready to deposit the service tax, due as per the chart for calculation of tax submitted with the reply along with interest. The party vide their letter dated 04.10.2011 submitted that they have deposited service tax amounting to rs 495,244/- against the subject demand, vide GAR-7 No 14 dated ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... b. It is submitted that there has been no suppression by the appellant. It is submitted that appellant has co-operated with the department and supplied to the department all or any information sought by it. Therefore, there is no intention to evade any tax from the department. It is submitted that the noticee has never suppressed any fact relating to the activities carried on by them with an intention to evade payment of service tax. c. there was reasonable cause for failure, ifany, on part of the appellant to pay service tax and to file service tax return. Hence, in terms of section 80 of Act, penalties cannot be imposed under sections 77 and 78 of the Act. 4. A personal hearing in the case was fixed on 12/08/2013 Shri A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the service tax amount with them. This proves evasion of service tax by way of short payment even after receipt from M/s Hindalco. Thus, under such circumstances, the plea of appellant that they were under belief that they were not liable to discharge the tax liability, may not be accepted. The appellant have also deposited a sum of Rs. 2,49,659/- vide Challan No. 3 dated 20.09.2013 as interest on Service Tax on services rendered during 2005 to 2010. But it does not make them entitle for any concession regarding imposition of penalty under Section 78 of the Finance Act, 1994 as discussed in order in original." 4.5 Both the authorities below have misdirected themselves as there was no contest by the appellant to the invocation of the exte....