9911796707
TMI Blog2008 (2) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act lays down that the Commissioner may call for the record of proceedings in which an adjudicating authority has passed any decision or order, make such inquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit after giving opportunity of hearing to the assessee. Section 76 of the Act provides for imposition of penalty on failure to pay service tax. For easy reference Section 76 may be quoted as hereunder- "SECTION 76. Penalty for failure to collect or pay service tax- Any person, liable to pay service tax in accordance with the provisions of section 68 or the rules made thereunder, who fails to pay such tax shall pay in addition to paying such t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Commissioner of Central Excise & Customs, Aurangabad Vs. Innotech Pharmaceuticals Ltd., 2007(216) ELT 515(BOM.), and Commissioner of Central Excise, Ludhiana Vs. Sigma Steel Tubes, 2007 (218) ELT 657 (P&H). The decisions were rendered in the context of Section 11AC of the Central Excise Act which is pari materia to Section 78 of the Finance Act, 1994 and therefore, lends no assistance to the appellant. Section 78 of the Act provides for imposition of penalty in cases of fraud, collusion, wilful mis-statement or suppression of facts leading to non-levy or short levy or short payment or erroneous refund of the service tax. The instant case is one of the penalty under Section 76 for failure to pay service tax from the due dates.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the service is not covered by the definition of taxable service and as such did not pay the tax; no sooner than it came to realize the existence of the liability it paid the sum of Rs.1,38,689/- between 6.12.2005 and 9.3.2006. 5. It may be mentioned here that the service by a commercial training or coaching centre in relation to commercial training or coaching is a taxable service within the meaning of sub-clause (zzc) of clause (105) of Section 65 of the Finance Act since the beginning of the enactment. "Commercial training or coaching" has been defined in clause (26) of Section 65 of the Finance Act to mean any training or coaching provided by a commercial training or coaching centre and the term "commercial tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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