9911796707
TMI Blog2023 (2) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... September, 2009 and after receiving the payment, they immediately deposited the tax amount on 19.09.2009. All the transactions are recorded in the books of accounts maintained in the ordinary course of business. Thus, the issue is more of correct interpretation of the Statute, and no case of deliberate default is made out. The penalty under Section 78 imposed on the appellant is set aside - appeal allowed. - Service Tax Appeal No.52189 of 2022 (SM) - FINAL ORDER No.50087/2023 - Dated:- 24-1-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Yuvraj Singh and Shri Rishabh Mishra, Advocates for the appellant. Shri Vishwa Jeet Saharan, Authorised Representative for the respondent. ORDER Heard the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it with the Exchequer on 19.09.2009. 4. In the meantime, Audit was done by Revenue during October, 2008. Pursuant to audit, show cause notice was issued dated 26.06.2009, wherein another demand was also raised including the present demand towards service tax and penalty. 5. This is second round of litigation. Earlier this matter was before this Tribunal and vide Final Order No.ST/51183/2021 dated 31.03.2021 had remanded the issue with regard to the tax liability for POP charges to the Adjudicating Authority. Thereafter, the Adjudicating Authority vide order-inoriginal dated 31.05.2022, which is passed by the Commissioner, has upheld the tax liability with regard to the POP charges and also pleased to impose penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ident that the appellant have taken effective steps to deposit the service tax by issuing supplementary invoice on the service receiver prior to audit. Further, all these transactions were duly recorded in the books of accounts. Thus, there is no active default on the part of the appellant. Further, urges that Section 80 of the Finance Act provides that no penalty shall be imposable on the assessee for any default, or if any failure, if the assessee proves that they had reasonable cause for the said failure. The assessee was under bonafide belief that they were required to deposit the tax amount as and when the same is collected from the service receiver. Accordingly, prays for allowing their appeal. 7. Ld. Authorised Representative f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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