9911796707
TMI Blog2011 (7) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... lant were functioning as a sub-agent - appellant is manufacturer of Steel Ingots and is also providing the service of procuring orders for sale of other party’s goods as a sub-agent of main agent Shri Rajiv Sanghi - It is not disputed that there is a circular issued by the Board according to which the sub-contractors do not require registration as service tax is to be paid by the main service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv Sanghi, it was learnt that he was not paying service tax on the amount which was being paid to the appellant. It is on this basis that service tax demand of Rs. 53,291/- was confirmed against the appellant alongwith interest and penalty of equal amount was imposed on them under Section 78 of the Finance Act, 1994. Against this order of the Commissioner, the present appeal has been filed challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as compared to amount of Central Excise Duty paid by them and that in view this, the impugned order imposing penalty on the appellant under Section 78 is not correct, as penalty under this section is attracted only when there is non-levy or short-levy of service tax on account of fraud, wilful mis-statement or suppression of fact or contravention of the provisions of the Finance Act, 1994 or of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impression that they were not required to pay service tax on the amount received by them from the main agent Shri Rajiv Sanghi. It is not disputed as soon as it was pointed out that Shri Rajiv Sanghi had not paid the service tax on the amount received by them from the appellant, they (the Appellant) immediately paid the service tax. In view of this, I hold that no wilful misstatement, suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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