9911796707
TMI Blog2016 (11) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower appellate authority that in absence of any plea of deliberate attempt to evade tax, a ground is made out for non-imposition of penalty under section 78 of the Act, is justified and does not suffer from any perversity or arbitrariness so as to call for interference - appeal dismissed - decided against Revenue. - ST/448/11 & Cross Objection No.CO-15/12 - FO/A/76329/2016 & CO/75762/2016 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 under the category of Security Agency Service which was subsequently confirmed by the ld.Commissioner(Appeals) to the tune of ₹ 14,71,899/-. 3. Ld.Counsel appearing on behalf of the respondent assessee submitted that during the period of dispute they were engaged in providing the following category of services to their clients:- (a) Taxable Service :- Providing security person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppression of facts and non-compliance of the statutory provisions. In support of his submission the ld. Counsel relied on the Supreme Court judgement in the case of Cosmic Dye Chemical-[1995 (75) ELT 721(SC) and prayed for rejection of the departments appeal. 4. Heard both sides and perused the appeal records. 5. The material on record would clearly show that the Respondent, in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reason short payment of service tax occurred. Though it is well settled that ignorance to law is no remedy against penalty, the department on their part has not adduced any evidence that the appellant have knowingly short paid the service tax. Therefore, in absence of any proof of deliberate attempt to evade service tax, I am not inclined to further impose penalty under section 78 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
