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TMI Blog2018 (11) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been accepted. The penalty imposed under section 78 of Finance Act, 1994 is thus confirmed and, owing to the statutory exclusion of simultaneous imposition of penalty under section 76 of Finance Act, 1994 which, in the impugned order, is for a small portion of the demand, we set aside the other penalty. The impugned order is upheld. - APPEAL NO: ST/89926/2014 - A/87966/2018 - Dated:- 26-11-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Shri SS Gupta, Chartered Accountant for appellant Shri MK Sarangi, Joint Commissioner (AR) for respondent ORDER Per: C J Mathew Appellant, M/s Idea Cellular Ltd, is a telecom service provider whose employees, according to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994 to be applicable upon provision of such by one person to another, Learned Chartered Accountant contends that the service is provided to itself and, therefore, excluded from the scope of taxable service. Again citing the finding by the original authority that usage for business purpose would not constitute taxable service, Learned Chartered Accountant contended that the maxim lex non cogit ad imposibilia , which was foundation of the decision of the Tribunal in Commissioner of Central Excise, Jaipur-I/Jalandhar v. Goyal Proteins Ltd [2015 (325) ELT 165 (Tri-Del)], of the Hon ble High Court of Bombay in Indian Seamless Steel and Alloys Ltd v. Union of India [2003 (156) ELT 945 (Bom)] and of the Hon ble High Court of Jharkhand i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Service Tax (Determination of Value) Rules, 2006 issued under authority of section 67 of Finance Act, 1994 to be rescinded. According to him, the Hon ble High Court of Rajasthan had, in Vodafone Digilink Ltd v. Commissioner of Central Excise, Jaipur-II [2013 (29) STR 229 (Raj)], placed a premium on full disclosure by assessees that claim to be professionally managed concerns; pointing out that this judgement did approve of the decision of the Tribunal in the appeal of the assessee, he urged us to reject the contentions made on behalf of the appellant. 5. We take note from the company policy that airtime charges are not to be billed for intra-circle calls ; the objective of the policy being that of high-quality and timely service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to tax when collection occurs. The tax liability crystallizes when the debt of the employee is erased. The demand and applicable interest stands. 7. The appellant has sought relief by claiming that the entire exercise would be revenue neutral inasmuch as the tax liability so discharged would entitle them to credit as input service. As pointed out by as above, the billings are not attributable to business activity but entirely to personal use by the employees. The decision of the Tribunal in Commissioner of Central Excise, Bangalore-I v. Conzerv Systems (Pvt) Ltd [2009 (13) STR 638 (Tri-Bang)], relied upon in Commissioner of Central Excise (A-II), Bangalore v. TG Kirloskar Automotive (P) Ltd [2009 (14) STR 743 (Tri-Bang)] and in Forc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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