9911796707
TMI Blog2017 (4) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... evi, C.S.] 1. The appellants are engaged in the manufacture of photovoltaic cell modules and systems and are registered with Central Excise Department. They are also receiving services of transport of goods by road (GTA) and are registered under the category of Erection and Commissioning service. On receipt of information that appellants are not discharging their service tax liability in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services and appropriated the amount of Rs. 3,56,681/- paid by appellant towards the said demand. An amount of Rs. 10,04,379/- was confirmed under BAS services and the amount already paid was appropriated. The adjudicating authority imposed equal penalty of Rs. 14,89,110/- giving benefit of reduced penalty in case if service tax alongwith interest and the penalty is paid within 30 days of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The short payment occurred only because the appellant could not produce the certificate from the transporters that they did not avail CENVAT credit. That the appellant therefore could not get the rebate of 75% entirely on the demand. Further that during the relevant period, the issue whether the assessee is liable to pay service tax on GTA services as well as commission paid to foreign service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the confirmation of entire demand and equal penalty imposed on the entire service tax under section 78 of Finance Act is unjustified. The penalty to the extent that has been paid by appellant prior to issuance of show cause notice requires to be set aside which I hereby do. The impugned order is modified to the extent of revising the penalty under section 78 to the amount of service tax short p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
