2026 (2) TMI 1280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the case are that the appellants are engaged in manufacture of automobile, exhaust catalyst and are also engaged in provision of services under the head "Intellectual Property Right Service", "Business Auxiliary Service", "Technical Testing and Analysis Service", "Management of Business Consultant Service", "Online Information and Database Access or Retrieval Service", "Manpower Recruitment Agency Service" and "Intel and Telecommunication Service". On conduct of an audit for the period 2006-07 to 2010-11, it appeared to revenue that the appellant has not discharged applicable service tax/interest on the following heads: (i) Service tax on Bank Guarantee recharge received from associated enterprises. (ii) Training received ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Show Cause Notices arise out of an audit conducted and therefore, extended period cannot be invoked. He relies on Oriental Insurance Company Ltd. 2024 (23) CENTAX 154 (Tri-Del.), Roles Logistics Pvt Ltd. 2008 (9) TMI 123-CESTAT Bangalore and Wings Travels 2017 (47) STR 225 (Tri-Mumbai). 4. Learned Counsel submits that they are not required to pay penalty under Section 77 and 78 as there is nothing which was suppressed from the department and there is no evidence put forth in the Show Cause Notices; the appellant made available all the records to the audit team and paid tax along with interest on being pointed out by the audit. He relies on Anand Nishikawa Co. Ltd. 2005 (188) ELT 149 (SC), Padmini Products, 1989 (43) ELT 195 (SC) and T....