2011 (3) TMI 1114

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..... to recover the Service tax from NMDC and, therefore, the Appellant paid the tax amount from its realisation - Held that:- As the appellant has already deposited the duty amount involved though it could not realise this amount from the receiver of service - The question whether it is eligible for waiver of penalty is to be considered during final hearing - But in the facts and circumstances of the .....

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..... ,13,216/- and also submits that The Appellant has not been able to recover the Service tax from NMDC and, therefore, the Appellant paid the tax amount from its realisation. He contests that the Appellant is eligible for the benefit of re-working of the assessable value from the cum-tax price realised by him as laid down by Apex Court in the case of CCE Vs. Maruti Udyog Ltd. - 2005 (179) ELT A-102 .....

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..... imposed penalty under Section 76. Regarding that penalty under Section 78, his submission is that it at least a part of the penalty may be ordered to be deposited. 3. Considered the arguments both sides. 4. I find that the appellant has already deposited the duty amount involved though it could not realise this amount from the receiver of service. The question whether it is eligible for waiver .....

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