9911796707
TMI Blog2014 (12) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Even if there was any financial difficulty, appellant was required to file the periodical returns indicating therein the correct service tax liability. Had the appellant filed such returns showing correct duty liability, which he had already recovered, may be appellant’s bona fides could have been accepted. In the present case, appellant recovered the entire service tax from their customers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original, adjudicating authority confirmed service tax amount of ₹ 99,86,617/- along with interest and appropriated the payments made by the appellant towards duty and interest. In addition, penalties were also imposed upon the appellant under Section 77 and Section 78 of the Finance Act, 1994. Appellant has only contested imposition of penalty of ₹ 99,86,617/- under Section 78 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted [2009 (15) S.T.R. 200 (Tri.-Ahmd.)] (h) Auto Transport Services [2006 (3) S.T.R. 330 (Tri.-Del.)] (i) Super Star Security Services [2013 (30) S.T.R. 700 (Tri.-Chennai)] (j) Oriental Steel Trunks Agrico Inds. [2011 (23) S.T.R. 212 (Ker.)] 3. Shri S.K. Mall (AR) appearing on behalf of the Revenue argued that appellant had collected the entire service tax from the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipients. Appellant was a registered unit and was well aware of their liability to pay service tax to the Revenue. Even if there was any financial difficulty, appellant was required to file the periodical returns indicating therein the correct service tax liability. Had the appellant filed such returns showing correct duty liability, which he had already recovered, may be appellant s bona fides ..... X X X X Extracts X X X X X X X X Extracts X X X X
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