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TMI Blog2017 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... mar T.R, CA - For the Appellant Shri Parasivamurthy N.K., Deputy Commissioner (AR) - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 05.08.2011 passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellant is a proprietorship concern and are providing the Management Maintenance or Repair Service and Manpower Supply and Recruitment Agency Service and holders of Service Tax Registration. During the verification of ST-3 Returns filed by the appellant, the Department noticed that service tax of ₹ 2,34,079/- (Rupees Two Lakhs Thirty Four Thousan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt could not pay the Service Tax in time. After considering the submission of the appellant, the learned Commissioner (Appeals) rejected the appeal of the appellant. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order imposing penalty under Section 76 of the Finance Act 1994 is not sustainable in law as the same has been passed without appreciating the facts and circumstances and the reasons for not depositing the tax in time. He further submitted that the appellant had been rendering the taxable service under the category of Management, Maintenance or Repair Service and Manpower Supply or Recruitment Agency Service but failed to deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 229 (Tri. -Kolkata) e) CCE Cus. Vs. Port Officer - 2010 (257) E.L.T 37 (Guj.) 5. On the other hand the learned counsel for the appellant relied upon the decision in the case of Ralson Carbon Black Ltd. Vs. CCE, Chandigarh-I - 2014 (34) S.T.R. 227 (Tri. -Del.). 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant has admitted that he collected the service tax but did not pay the same to the Government and when the Departmental Officer investigated the case, thereafter they paid the service tax but not the entire service tax was paid before the issue of show-cause notice. Further I also find that once they have collected the service tax, then ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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