9911796707
TMI Blog2014 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... is has happened due to the mis-deeds of their accountant to whom the full amount was given for payment - there is a clear cut forging of duty paying challans to project as if higher amounts of Service Tax due have been paid. Appellant cannot escape the vicarious responsibility by saying that any other person, acting as an agent on their behalf, has committed a wrong act and appellant should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which OIO No.AHM-Service Tax-003-ADC-034-11, dt.27.09.2011 passed by Additional Commissioner, Ahmedabad-III has been upheld. 2. Shri Vipul Khandhar, (Chartered Accountant) appearing on behalf of the appellant argued that delay in payment has taken place due to the conduct of the accountant who was given the task of payment of Service Tax in time. It was his case that as soon as the short payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement dt.11.01.2011 of Shri Dashrathbhai Llaxmanbhai Rabari, Proprietor of the appellant there is no version of appellant to the effect that appellant was duped by the accountant. Rather, appellants son Shri Rajesh Desai was looking after the entire work of Service Tax payment. He brought to the notice of the Bench Para 8 of the OIO No. dt.27.09.2011 where forging of challans by substituting a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the challans under which Service Tax was paid. One digit was added before the challan amount paid in the bank. Appellant has argued that this has happened due to the mis-deeds of their accountant to whom the full amount was given for payment. That the entire amount due, along with interest was paid, therefore, no penalties need be imposed as per judgment/CBEC circular relied upon in Para 2 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s correctly relied upon the case law in the case of S.S. Nandwana Vs CCE Rohtak (supra) where in a similar situation of forging of TR-6 challans was held to be a fit situation for imposing penalty. Appellants alternative argument that penalty under Section 76 of the Finance Act, 1994 is however, required to be allowed as both penalties under Section 76 and 78 cannot be invoked as per the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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