2013 (10) TMI 95

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..... of no excuse - However, it is not disputed by the Revenue that there was no mala fide intention in depositing the tax in time by the respondent - both the respondents are individual owners of vehicles and providing the vehicles to M/s. BSNL Ltd., a Public Sector undertaking and IFFCO under the contract - no substantial question of law arises for decision – Appeal Dismissed. - Central Excise Appe .....

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..... r Section 77 of the Finance Act, 1994 was also imposed. In the appeal filed before the Commissioner (Appeals), the appellate authority recorded a finding that there was no mala fide intention in not depositing the service tax in time. The aforesaid finding was returned that the assessee was ignorant about the provisions of the Service Tax and the company did not inform the assessee about the servi .....

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..... by the respondent. I also find that both the respondents are individual owners of vehicles and providing the vehicles to M/s. BSNL Ltd., a Public Sector undertaking and IFFCO under the contract. So, the case laws cited by the learned DR are not applicable in the present case. 5. The Tribunal has given cogent reasons for not interfering with the order of the Commissioner (Appeals). The finding .....

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