9911796707
TMI Blog2018 (6) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in cutting, straightening and bending steel wire rod coils for various steel traders. Appellant used to receive wire rods for Rashtriya Ispat Nigam Ltd., (RINL) as per the purchase order of traders; engaged in the activity of cutting the coils, straightening and bending as per the requirement; appellant charged service charges for such activity from traders. Appellant was not registered with the Central Excise Department nor Service Tax Department. It is the case of the Revenue in the show cause notice such activity of cutting, straightening and bending does not amount to manufacture, it would fall under the category of Business Auxiliary Service as per the definition under Section 65 (19) of the Finance Act, 1994 more specifically und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of doubt, should go to the appellant hence the extended period cannot be invoked. It is his further submission that the penalties have been imposed under Section 76 &78 of Finance Act, 1994 and submits that 76 & 78 will not arise though they are contesting no penalties should imposed. 5. Learned Departmental Representative reiterates the findings of the lower authorities and submits that the appellant activity will fall under the category of Business Auxiliary Service under clause (v) of definition of Business Auxiliary Services, and both the lower authorities have correctly upheld the demands and imposed penalties. 6. On careful consideration of the submissions made, we find that there is no dispute as to the fact appellant is undertaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at extended period for the limitation cannot be invoked the Department itself as in confusion for which reliance was placed in the case of Nexus Computers Pvt. Ltd., we find that there was no confusion at least in this case as demand is of the service tax only not excise duty. It is also to be noted in the case of RINL was settled in July, 2004 and demands which has been raised on the appellant are from September, 2004 onwards. As regards the decision of the Nexus Computers Pvt. Ltd., we find in that case the Bench came to a conclusion, that there is a confusion that the demand involved in that case of the appellant therein was sought to classified from one service to another service, which is not in the case in the proceedings before us in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts or contravention of any of the provisions of the said Chapter or the rules made thereunder with the intent to evade payment of service tax since legislature had already provided for penalty in Section 78 in such situations. Thus further proviso to Section 78 made it explicit which was till then implicit. 12. Section 76 of the Finance Act, 1994, as is now amended with effect from 14.05.2015 gives further credence to this argument. Section 76(1) as it stands after the said amendment provides that where service tax was not levied or not paid or having been short-levied or short-paid, or erroneously refunded for any reason, other than the reason of fraud or collusion or willful misstatement or suppression of facts or contravention of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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