2010 (10) TMI 414

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..... that there was collection of Service Tax by the appellant - No levy of penalty automatically without coming to the conclusion that the appellant realized tax and did not deposit the same to the treasury with intent to evade the tax, there cannot be automatic levy of penalty - Hence, the matter is remanded to the ld. Adjudicating Authority to examine the issue threadbare with the material facts an .....

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..... did not discharge Service Tax liability. Nor there was return filed by the due dates. Holding that the appellant has suppressed the facts and figures, the show cause notice was issued for levy of Service Tax of Rs. 7,69,214/-, Education Cess of Rs. 15,384/- and S H Education Cess of Rs. 7,692/-. So also the show cause notice was for levy of interest of the appropriate amount on the defaulted tax .....

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..... x by the appellant, while receiving the consideration for the service provided as stated in the aforesaid paragraph. There cannot be levy of penalty automatically without coming to the conclusion that the appellant realized tax and did not deposit the same to the treasury with intent to evade the tax, there cannot be automatic levy of penalty. Merely disclosing the provision of law, the levy enfor .....

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