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TMI Blog2019 (2) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... depositing with the Govt. by way of filing periodical returns. Since there is contravention of the provisions with intent to not discharge Service Tax, the provisions of Section 73(3) of the Finance Act, 1994 cannot be invoked - Penalty upheld - appeal dismissed - decided against appellant. - Appeal No. ST/87469/2018 - A/85007/2019 - Dated:- 2-1-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) Shri V.S. Sejpal, Advocate for Appellant Shri S.B. Mane, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. MKK/685/RGD/100/2017-18 dated 31.03.2018 passed by the Commissioner of Central Excise Service Tax (Appeals), Belapur. 2. Briefly stated the facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal in the following cases:- (i) Prasad Corporation Ltd. Vs. Commissioner of Service Tax, Chennai - 2013 (30) STR 571 (Tri-Chen.) (ii) Vista Infotech Vs. CST, Bangalore - 2010 (17) STR 343 (Tri-Bang) (iii) Sunita Tools Pvt. Ltd. Vs. CST, Mumbai-II - 2015 (37) STR 644 (Tri-Mum). (iv) Nair Coal Service Ltd. Vs. Commissioner of Central Excise, Nagpur - 2016 (45) STR 529 (Tri-Mum). 4. Per contra, the learned AR for the Revenue has submitted that the appellant was registered with Central Excise department for providing taxable services under the category of Manpower Recruitment and Supply service since 2006. They have discharged appropriate Service Tax between 2006 and 2008 and filed periodical ST-3 returns with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax amount has been billed and collected from the recipient of service. The plea of sickness of the proprietor of the appellant cannot be a ground for not discharging Service Tax though collected from the customers. It is not in dispute that they continued to run the business and received the amount during the said period including the Service Tax component. Also, from the records, I do not find that the appellant had intimated in any manner to the Department about collection of the Service Tax from the customers and not depositing with the Govt. by way of filing periodical returns. In these circumstances, I do not find merit in the contention of the learned Advocate for the appellant that penalty cannot be imposed under section 78 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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