9911796707
TMI Blog2015 (11) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. The present dispute relates to the liability of payment of penalty for non payment of service tax on certain activities carried out by the appellant during the period April 2007 to March 2010. Two show cause notices were issued relating to the normal period and extended period of limitation, covering the period April 2007 to March 2010 and April 2010 to 14.11.2010. The Adjudicating Authority was of the opinion that the activity undertaken by the appellant was not a "job work" but falls under "Business Support Services" defined under Section 65(104c) of the Finance Act 1994 (hereinafter referred to as Act) which, for facility, is extracted hereunder: "The support services of business or commerce means services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant moved an application for partial withdrawal of appeal, namely, the demand of service tax and interest for the normal period of limitation i.e for October 2009 to November 2010 was sought to be withdrawn. It was specifically stated in paragraph-5 of the application that appellant's appeal may be confined to the following : SCN Period covered Service Tax (Rs.) Interest (upto 31/05/12) Penalty (Rs.) SCN dated 28/10/2010 Apri'2007 to Sep'2009 1,11,77,664 47,56,923 1,11,77,664 SCN dated 28.10.2010 Oct'2009 to Mar'2010 Nil Nil 20,15,752 SCN dated 18.3.2011 Apr'2010 to 14.11.2010 Nil Nil 29,02,873 Total 1,11,77,664 47,56,923 1,60,96,289 From the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of - (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refund, as determined under sub-section (2) of section 73, shall also be liable to pay a penalty, in addition to such service tax and interest thereon, if any, payable by him, which shall be equal to the amount of service tax so not levied or paid or short-levied or short-paid or erroneously refunded: Provided that where true and complete details of the transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under the second proviso to sub-section (1), shall be available, if the amount of service tax so increased, the interest payable thereon and twenty-five per cent. of the consequential increase of penalty have also been paid within thirty days or ninety days, as the case may be, of communication of the order by which such increase in service tax takes effect: Provided further that if the penalty is payable under this section, the provisions of section 76 shall not apply. Explanation.- For the removal of doubts, it is hereby declared that any amount paid to the credit of the Central Government prior to the date of communication of the order referred to in the second proviso to sub-section (1) or the first proviso to sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
