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TMI Blog2024 (1) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... aised, confirmed and upheld against Shri Arunkant Jadav whereas the assesse from which the demand is recoverable is not Arunkant jadav but it is M/s. Drushti Computer Centre under Drushti Charitable Trust, therefore, on this ground alone that the show cause notice was issued to the wrong person the entire proceeding is ab- initio illegal and incorrect. The impugned order is set aside and appeal is allowed. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. C. L. MAHAR Shri Vinay Kansara , Advocate for the Appellant Shri Ajay Kumar Samota , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR This appeal is directed against the Order-In-Appeal No. OIA-COMMR-A- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have carefully considered the submission made by both sides and perused the records. We find that there is no dispute that the show cause notice was issued to Shri Arunkant Jadav for the ready reference the proposal made in show cause notice is reproduced below:- 6. Now, therefore, Shri Jadav Arunkant (Prop of M/s Drushti Computer Centre), C/o Allied High School, Opp J B Modi Park, Bharti Nagar, Bharuch are hereby called upon to show cause to the Assistant Commissioner, Central Excise and Customs, Service Tax Cell, 2nd Floor, New Central Excise Building, Aarki Ground, Subhanpura, Vadodara-II as to why:- (i) the service tax amounting to Rs.97,131/- (S Tax Rs.94,485/- + Education cess Rs.1,886/+S HE cess Rs.760/-), in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gher, upon M/s. Shri Jadav Arunkant (Prop. M/s. Drushti Computer Centre/Director, M/s Drushti Charitable Trust) under the provisions of Section 76 of Finance Act, 1994 and the Rules framed thereunder for the contravention of Section 68 of the Finance Act, 1994. However the total amount of penalty payable in terms of this Section shall not exceed the service tax payable as determined at (i) above. (iv) I impose penalty of Rs. 2,000/- under Section 77 of Finance Act 1994; (v) I impose penalty of Rs. 97,131/- under Section 78 of Finance Act, 1994. As per provisions of Section 78 of Finance Act, 1994, if the service tax as determined at (i) above and the interest payable thereon is paid within thirty days from the date of communicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Drushti Computer Centre' and the same is managed by the Charitable Trust viz. 'Dhrusti Charitable Trust'. Therefore, they were not using the brand name of SITD and hence the benefit of Notification No. 6/2005 was available to them. (iii) Further, their computer study centre is managed by the Charitable Trust viz. 'Dhrusti Charitable Trust' and the same was working on no profit, no loss basis. Hence, no service tax can be levied on them. Also, Mr. Arunkant Jadhav is not the proprietor of 'Drushti Computer Centre'. 4.3 We find that despite raising this specific issue before the Adjudicating Authority as well as Commissioner (Appeals) no finding was given, Since there is no dispute that the demand w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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