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TMI Blog2017 (9) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any plausible reason for not discharging the service tax liability in time despite being a Unit registered with the service tax Commissionerate, all reasoning put forthwith by the Appellant would not carry the case any further, as Appellant being an Assessee in the organized sector should have known the law better than anyone else - penalty upheld - appeal dismissed - decided against appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itment or supply agency services rendered by them during the period Jun 2005 to March 2006. 5. On being pointed out, the said amount was paid in cash and Cenvat credit. Subsequently, interest was also paid. Show cause notice was issued for appropriation of the said amounts paid and also for imposition of penalties. The adjudicating authority confirmed demands raised along with interest and impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered as the works contract or otherwise. Finally, it had to be settled by speaking order by Commercial Tax department, hence, they did not discharge any service tax liability during the relevant period as they were under the bonafide impression that if Commercial tax department of the Government of Karnataka holds this taxable under VAT then service tax liability would not arise. He seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it registered with the service tax Commissionerate, all reasoning put forthwith by the Appellant would not carry the case any further, as Appellant being an Assessee in the organized sector should have known the law better than anyone else. 11. The findings recorded by the First Appellant Authority to uphold the penalty imposed, to my mind is correct and does not require any interference. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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