9911796707
TMI Blog2015 (11) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing Air Tickets for Domestic as well as International routes to its customers; discharged Service Tax liability based on the basic fare charged by the Airlines. On an investigation, it was noticed that the appellant had failed to discharge the Service Tax at appropriate rate and has also failed to file ST-3 returns correctly and due to which there was suppression of the value of the taxable services with intent to evade payment of Service Tax. Show-cause notice was issued invoking extended period along with interest and imposition of penalties. Appellant contested the show-cause notice on merits basically taking the stand that their Consultant Shri P.K. Agarwal had mis-guided them and cheated them while discharging the Service Tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2015-TIOL-1587-CESTAT-MUM; and Commissioner of Central Excise, Pune-I Vs. Ganesh Enterprises - 2015-TIOL-1650-CESTAT-MUM, wherein it was held that for the act of Consultant pocketing the Service Tax and giving forged challans of the assessee, penalty cannot be imposed on the assessee. It is further submitted that the appellant had believed the Consultant and hence thee was reasonable cause for setting aside of penalty by invoking Section 80 of the Finance Act, 1994. 4. Learned AR would submit that the statement of Shri P.K. Agarwal clearly indicates that Directors of the appellant company were having knowledge of the non-payment of correct Service Tax to the department during the period 1.4.2001 to 30.9.2006. It is his submission that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax during the material period as undisputed. 5.2 Secondly, we find that Shri P.K. Agarwal was cross-examined by the representative of the appellant during the adjudication proceedings. We note that Shri P.K. Agarwal was put questions, of which relevant one, we reproduce, which indicates that the appellant was having the knowledge of the non-payment/short payment of Service Tax. "Q.4 On finalization of the financial account did you inform the management or the Managing Partner about the liability towards Service Tax? Ans. Yes, it was duly informed. Q.14 Have you ever deleted any data from the computer system related to Service Tax including payment vouchers, sales vouchers, passing general vouchers etc.? Ans. Whatsoever Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
