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TMI Blog2016 (10) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... A.B. Kulgod, AC (AR) for the respondent ORDER Per Raju The appellant s were issued show-cause notices for default in payment of duty. The facts of the first case are as follows:- a. Default period : First half of the Financial year 2005-2006 (October 2005 to March 2006) b. Visit of the jurisdictional officers on 01/09/2006 c. Payment of balance amount with interest on 15.09.2006 The delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice also imposed penalty under Section 76 and 77. However, no penalty was imposed under Section 78. The matters were agitated by the appellant as well as the revenue before the Commissioner (Appeals), who disposed of the matter by upholding the demand of duty and interest and penalty under Section 77. However, he on revenue s appeal set aside the penalty under Section 76 and imposed equivalent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble High Court of Gujarat in the case of IWI Crogenic Vaporization System (India) Pvt. Ltd. 2016-TIOL-350-HC-AHM-ST. He argued that in the instant case the appellant had collected the service tax but not deposited the same and therefore it amounted to bringing the contravention of the Finance Act, 1994 with intent to evade payment of duty. 5. We have gone through rival submissions. Ld. counsel h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held that having collected such tax from the service recipients and having been registered in respect of such service, the assessee was required to pay service tax to the Excise Department. The assessee had not filed requisite periodical returns and the fact of non payment of service tax came to light of the Department only as a result of special investigation. The Tribunal also noted that asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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