9911796707
TMI Blog2013 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... those premises. Thus it is held that the appellant was liable to pay service tax prior to 16.6.2005 also. For the period from 16.6.2005, there is no room for doubt inasmuch as the amended definition is explicit. Thus the appellant was liable to pay service tax for the entire period. Demand of service tax barred by limitation - Held that:- Factum of the service provided to the client was never disclosed by the appellant to the department. It was from the AG’s audit note and the connected letters of the appellant that the department gathered the relevant information. This happened during the period from September 2006 to December 2008 & show-cause notice was issued in January 2009 invoking the proviso to Section 73(1) of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1944. I further, appropriate the amount of Rs.1,96,184/- from the amount already paid i.e., Rs.3,69,459/- paid by the assessee on 8.11.2008 19.12.2008. 2. I also confirm the demand of interest of Rs.59,678/- on the service tax payable @ 13% PA till the date of actual payment as detailed in the annexure-I to this order. I further appropriate the amount of Rs.59,678/- from amount already paid i.e., Rs.3,69,459/- paid by the assessee on 8.12.2008 19.12.2008. 3. I refrain from imposing any penalties under Section 76 or Section 78 of Finance Act 1994 drawing powers from Section 80 of Finance Act 1994. 4. An amount of Rs.1,13,597/- is paid in excess by the assessee as detailed in the annexure-I to this order. This may be ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The demand for interest under Section 75 ibid is confirmed in respect of the above service tax amount, pertaining to the entire period 19.09.2004 to 12/2006. (iii) I impose a penalty of Rs.200/- per day or 2% of the service tax involved per month, whichever is highest, from the first day after the due date till date of actual payment of the outstanding amount of service tax, but subject to a maximum of the service tax involved; on the respondents, under Section 76 of the FA; (iv) I impose a penalty of Rs.3,68,727/- under Section 78 of the FA, on the respondents. The present appeal of the assessee is directed against the above order of the Commissioner (Appeals). 3. On a perusal of the records, I find that the appellant was renderi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 2005, the definition reads as follows: (76a) Outdoor Caterer means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services. 5. In my considered opinion, the appellant fell within the ambit of outdoor caterer as defined at all times inasmuch as he was admittedly catering food to Dr. Reddy s Laboratories Ltd. at a place owned by the latter and it is not the case of the appellant that he was the owner of those premises. In this view of the matter, it is held that he appellant was liable to pay service tax prior to 16.6.2005 also. For the period from 16.6.2005, there is no room for doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994 was given to the assessee by the adjudicating authority. 8. As I have already indicated, the statutory definition of outdoor caterer at all times has been clear enough for any prudent person to believe that anyone engaged in providing services in connection with catering at a place other than his own would fit in the definition. The appellant as a prudent person could not have entertained any doubt about this. It was not open to him to plead ignorance of law as an excuse for not getting registered with the department, not filing service tax returns, not paying service tax, etc. Therefore, the plea of bona fide belief raised in this appeal is not acceptable vis- vis the penalties imposed on the appellant. I am of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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