9911796707
TMI Blog2008 (2) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... n’t discharge tax liability under Business Auxiliary Services - Service Tax paid by the appellant can be taken as input credit in the hands of their Principal – no revenue loss - provisions of Section 80 could be invoked - imposition of the penalty is very harsh - ST/184/2006 - - - Dated:- 13-2-2008 - DR. S.L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) Mr S. Vivekananda, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not discharge service tax liability under the category of "Business Auxiliary Services" under Section 65 (19) of the Finance Act 1994. Therefore, Show Cause Notice was issued to them. The lower authority confirmed a demand of Service Tax amounting to Rs 33,971/-. She imposed penalty of Rs 500/-, 100/-, 100/- and Rs 33,971/- under Section 75A, 76, 77 and 78 respectively of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax along with their interest liability. However, the lower authority have alleged the suppression of facts and imposed heavy penalty. The Commissioner (Appeals) also in the impugned order has stated that the amnesty scheme was in force up to 30.11.2004 but the interest liability was fulfilled on 19.01.2005. Therefore, he has upheld the imposition of penalty in terms of Section 78. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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