2025 (6) TMI 598

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....ellants' records, it appeared that the appellants have received certain advances from their customers and have not paid the applicable Service Tax on the same. The appellants have deposited a sum of Rs.1,60,346 towards the duty payable as per the audit. A Show Cause Notice 07.10.2013 was issued to the appellant demanding Service Tax of Rs.1,78,502/- along with interest and penalties. The demand raised in the Show Cause Notice was confirmed by the Order 10.09.2015 wherein demand of Rs.1,78,502/- was confirmed; duty paid of Rs.1,60,346/- was appropriated; balance amount of Rs.18,156/- was ordered to be paid along with interest and imposed penalty of Rs.1,78,502/- on an appeal filed by the appellant Commissioner (Appeals) vide order dated 17.0....

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....a Consultants - 2008 (10) TMI 570 - SC Order 3. Shri M. Selvakumar, Ld. Authorized Representative for the Revenue reiterates the findings of the impugned order and submits that the appellants being consultants themselves in the field of direct and indirect taxation, cannot plead ignorance of the taxation provisions and therefore, extended period is correctly invoked. 4. Heard both sides and perused the records of the case. 5. We find that regarding the cum-duty benefit the appellants have submitted that this Bench has already take a view in the case of M/s. Crimson Foods (Supra) relying the Hon'ble Apex Court in the case of Advantage Media Consultants we find that this Bench has held in the case of M/s. Crimson Foods (Supra) as follows ....

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....by an authority can manifest itself in different forms. Non-application of mind by the authority making the order is only one of them. Every order passed by a public authority must disclose due and proper application of mind by the person making the order This may be evident from the order itself or the record contemporaneously maintained Application of mind is best demonstrated by disclosure of mind by the authority making the order. And disclosure is best done by recording the reasons that led the authority to pass the order in question Absence of reasons either in the order passed by the authority or in the record contemporaneously maintained is clearly suggestive of the order being arbitrary hence legally unsustainable. 6. Coming to th....