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TMI Blog2012 (11) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax under the category of Stock Broker Service due to a human error - Held that:- Not in agreement with the argument that there was no suppression of information because in a computerized environment there is no scope of making a mistake of the type claimed and it is obvious that the value was mis -declared for paying tax. As decided in CCE vs. City Motors (2010 (2) TMI 297 - PUNJAB & HARYANA HIGH COURT) there is no case for imposing penalty under section 76 and section 78 in this type of cases. Thus appeal is partially allowed by setting aside demand to the extent of Rs.5601/- and also setting aside penalty under section 76 and 77 and reducing the penalty under section 78 to Rs.19153/-. - Service Tax Appeal No. 1524 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54/- under section 76 and Rs.1000/- under section 77 and Rs.24,754/- under section 78 of the Customs Act. Option was given to the appellant to pay 25% of the penalty under section 78 within 30 days of receipt of the order. The appellant did not avail of the option. Aggrieved by the order the appellant filed an appeal with Commissioner (Appeal) who rejected their appeal. Aggrieved by the order of the Commissioner (Appeal) appellants have filed this appeal before the Tribunal. 3. The appellant submits that the short payment of service tax under the category of Stock Broker Service was occured due to a human error and there was no intention to evade payment of tax. The appellant submits that the entire information was available on the comput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices as defined in the CENVAT Credit Rules, by a commercial concern fora client i.e. a person producing goods or providing services would be now taxable under this category. Similarly, if a commercial concern produces goods on behalf of the client or provides service on behalf of a client, such activities would come under the scope of this service, unless the activity of service provider amount to manufacture in terms of the central excise law. The aim of all such activities is production of goods or provision of services, the whole or part of which is being carried out by the service provider (i.e. the agent) on behalf of the client. Such activities include procurements, productions or service providing activities done for the client. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appellant had paid the service tax liability on stock broker service immediately on pointing out. 8. Opposing the prayer the Ld. A. R. submits that the appellant is registered in the name and style of M/s B. D. Goyal and Co. though the appellant was a proprietorship firm. The appellant was not acting as an individual. So the appellant should be considered as a commercial concern. So the demand under the said category is maintainable. 9. In the matter of penalty the Ld. A. R. submits that when the figures are maintained in the computer there is no chance for human error and the appellant has suppressed information by furnishing wrong figures in ST-3 returns. So penalty is payable. He points that the option to pay 25% of penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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