9911796707
TMI Blog2009 (9) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... at the demand has been raised based on audit objection. It is not followed by recording of any statement to bring out the mensrea, if any, involved. However, the appellant is not disputing the serviced tax liability. Only prayer is for setting aside the penalties under section 78 and 77. In this case, the service tax and the interest has been paid prior to passing of the order by the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax demanded. However, they are seeking waiver of penalty imposed under section 77 and section 78. He submits that the demand of service tax has been confirmed on the basis of figures furnished in the income tax returns. The accounting norms of the income tax are not identical to the accounting norms under the service tax where the tax is payable only on actual receipt of service charges. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been disputed, it is a clear case of mis-declaration of the turnover for the purpose of service tax and the penalties imposed by the original authority and upheld by the Commissioner (Appeals) are justified. The learned SDR relies on the decision of the Tribunal in the case of Real Mathematic Classes vs. CCE, Jaipur reported in [2008 (86) RLT 107] wherein it has been held that when there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erusal of the records, I do not find any ingredient which can lead to a conclusion of intention to evade service tax. There is also no evidence relied upon which can show intentions to evade the tax. Therefore, there is scope for reduction of the penalty imposed under section 78 and is accordingly reduced from Rs.55,024/- to Rs.13,756/- (Rupees Thirteen thousand seven hundred and fifty-six only), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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