9911796707
TMI Blog2016 (11) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... ed w.e.f. 16.06.2005 - Mere delay in payment of service tax, in my opinion, cannot be construed as suppression or mis-declaration of facts with intent to evade payment of tax. Further, the bonafideness of the appellant is evident from the fact of their getting registered with the Service Tax Department soon after change in the scope of definition on repairing and maintenance service and also from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in the business of tyre retreading and is a franchisee of MRF Pretreads. Show-cause notice dated 30th March, 2011 was issued and vide Order-in-Original dated 20th December, 2011, the demand of service tax amounting to ₹ 34,21,045/-, Education Cess amounting to ₹ 68,420/- and S HEC amounting to ₹ 24,572/-, was confirmed. Penalty of ₹ 35,14,037/- has been imposed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. 5. Heard both sides and perused the appeal records. I find that the appellants services became taxable under the category of repairing and maintenance service w.e.f. 16.06.2005. I find that the definition of repairing and maintenance service has been changed w.e.f. 16.06.2005. The reason for delay in payment of service tax, as explained by the appellant, was due to a confusion with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in their audited balance sheet. Hence, I do not find any merit in invoking Section 78 of the Finance Act, 1994 against the appellant. I also find from the record that copies of challan for payment of service tax and interest are attached with the appeal paper book vide pages 178 to 183 of the paper book. Similarly, the computation of service tax payable for the Financial year 2005-06 to 2010-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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