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TMI Blog2018 (11) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had parallel set of accounts etc. Mere failure to pay service tax cannot be presumed as suppression of facts with intent to evade payment of service tax. Further, the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism. Penalty - Held that:- This aspect was under doubt and confusion and mired by liti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is contesting only the penalty imposed. 2. Brief facts are that the appellants are dealing in MS angles, MS squares, MS rounds, MS sheets and MS rectangle bars. The officers of the Preventive Unit made a surprise visit to the premises of the appellant and verified records. During verification, it was found that the appellant had incurred considerable expenditure towards freight inwards an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a dealer and was not aware that they are liable to pay service tax under reverse charge mechanism for the freight charges under GTA service. As soon as it was pointed out, the appellant had taken registration and discharged the service tax. The appellant has cooperated with the officers and all the details with regard to collection of freight was reflected in their accounts. The appellant had sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 1994. After hearing the submissions and on perusal of records, we find that the demand has been quantified in the show cause notice basing upon the verification done by the department as well as the details furnished by the appellant. There is no case that the appellant did not cooperate with the verification of accounts or that the appellant had parallel set of accounts etc. Mere failur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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