TMI Blog2017 (12) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... ention to evade payment of service tax established. There is suppression of facts regarding non-payment of service tax with the department, therefore ingredient required for imposing penalties u/s 76, 77 and 78 indeed exist - penalty upheld - appeal dismissed - decided against appellant. - ST/675/12 - A/90998/17 - Dated:- 29-11-2017 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) None for the Appellants Shri. Dilip Shinde, Asstt. Commissioner(A.R.) for the Respondent ORDER Per : Ramesh Nair The appellant is engaged in providing taxable service namely, Manpower recruitment and Supply Agency Service, however they have not paid service tax on service of supply of manpower to various customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant have not suppressed any fact deliberately and in fact, the department was aware of the appellants activities from the year 2005 as it is evident from annexed letters issued by the Department which referes to the audit report drawn on the record of customers of the appellant right from the year 2005 onwards. 3. On the other hand, Shri. Dilip Shinde, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that both the lower authorities have considered the issue of penalty and after considering facts that appellant deliberately evaded the service tax, suppressed facts therefore Section 80 cannot be applied for waiver of penalty imposed under Section 76, 77 ad 78 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alized and payment of service tax from the period of levy of service tax on the service of supply of manpower. Further assessee did not obtain service tax registration till 09.08.2007 which indicates their malafide intention. These facts were noticed during departmental investigation. Therefore the service tax is rightly recoverable under proviso to Section 73(1) of Finance Act, 1994 and the assessees have rendered themselves liable for penal action under Section 76 and 78 of Finance Act, 1994. Ld. Commissioner(Appeals) also dealt with the issue of penalty and given following findings: 10 a) With regard to the first point, from submissions math, by t he appellant it appears that the department started investigations into the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73(1) of Finance Act, 1994 for the extended period b) Coming to the second point, the appellant has sought relief at this juncture and at this appellate level under the provisions of Section 80 of the Finance Act, 1994. Though this is a new ground I allow the introduction of the same since it will not involve investigation of new facts by examination of new documentary evidences. However I find that the reasons cited by appellant are not such as to rightfully entitle him to relief under Section 80. With regard to his unawareness of law, it is a well established principle of law that a person is supposed to be aware of law under which he exists and operates. Further, if it were a bona fide unawareness, then when he became aware ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
