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TMI Blog2015 (7) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Service recipients or payable on reverse charge mechanism - By recovering the Service Tax from their service recipients and not paying the same to the Dept. has to be considered as evasion of Service Tax with intention to evade when no periodical returns were filed. In view of the above observations, there is no reason to interfere with the order passed by the lower authorities - levy of penalty confirmed - Decided against assessee. - Appeal No. ST/13070/2014 - Order No. A/10893 / 2015 - Dated:- 29-6-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Shri Paritosh Gupta, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr. H K Thakur; This app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. It was also his case that on certain Services like GTA Services, Service Tax was to be paid under reverse charge mechanism for which appellant was entitled to Cenvat Credit. That once Service Tax is paid under reverse charge basis then the same would have been admissible as Cenvat Credit to the appellant. That in view of the revenue neutral situation in case of reverse charge duty payment there could be no intention to evade payment of Service Tax and accordingly no penalty under Section 78 of the Finance Act 1994 is imposable. Learned Advocate relied upon the case law of Bhagwati Caters Pvt Ltd vs CST, Ahmedabad [Order No A/11751/2013 dated 20.12.2013]. Shri Alok Srivastav, Authorised Representative, appearing on behalf of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices, it is understood that the due service tax should have been paid to the Central Excise Dept when the same is received from the Service recipients or payable on reverse charge mechanism. No Financial hardship has been claimed by the appellant as was the case before the Bench in the case of Bhagwati Caterers Pvt Ltd vs CST, Ahmedabad (supra) as pointed out by the Learned Authorised Representative, appearing on behalf of the Revenue. Appellant has also not filed required periodical returns Revenue could detect none payment of Service Tax as a result of special investigation. It is not the case where the appellant was not registered with Central Excise Dept and could claim ignorance of law. By recovering the Service Tax from their servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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