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TMI Blog2008 (11) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... lso not leviable – Moreover, the amount collected from the clients has already been paid to the Government – appellant stated that the provisions of Section 11D of CEA have never been invoked in SCN - therefore, demand of interest and penalty is set aside - ST/376/2008 - 1280/2008 - Dated:- 14-11-2008 - Shri T.K. Jayaraman, Member (Technical) (Final Order No.1280/2008 dt. 14.11.2008 certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. The Original Authority on careful examination of the facts of the case came to the conclusion that the appellants are not liable to pay service tax on the activity carried out by them during the relevant period. It was stated only with effect from 16.06.2005 the appellant would come under the tax net in the category of "Advertising Agency". While dropping a demand of Rs. 1,90,556/- (Rupees On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition of penalty and demand of interest only are challenged by the appellant. He stated that the provisions of Section 11D have never been invoked in the Show Cause Notice. 5. The learned Advocate brought to my notice certain case-laws on the issue. In the case of Indian Oil Corporation Ltd. Vs. CCE, Mumbai-II, 2005 (187) ELT 453 (Tri.-Mum.) the Tribunal has held that the recovery under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s India (P) Ltd. Vs. CCE, Chennai, 2007 (5) STR 112 (Tri.-Chennai) it has been held that once the appellant is not found liable to pay service tax, no need for imposition of any penalty. 6. The learned Departmental Representative reiterated the Order-in-Appeal which has upheld the order of the Original Authority. She stated that in the present case the appellants had collected amounts repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied and interest on the said amount is also no leviable. This has been held in other decisions cited by the appellant. I do not find any decision which is different from those relied on by the learned Advocate. Hence, going by the ratio of the said decisions, I set aside the demand of interest and imposition of penalty. While taking such a decision, I keep in mind the fact that Section 11D had not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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