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2015 (11) TMI 336 - AT - Service TaxContesting the service tax liability after admitted the same before adjudicating authority - levy of penalty - Benefit of exemption and abatement as per Notification 9/2004-ST and 1/2006-ST - Duty demand u/s 11D - Held that:- miscellaneous application is devoid of merits and needs to be dismissed for more than one reason. Firstly, we find that the appeal has been filed by the appellant in November, 2010 and the miscellaneous application is filed in April 2015, almost after a gap of five years. The assessee is not able to explain such a delay in filing or taking up additional grounds of appeal before the Tribunal. Appellant had conceded the issue on merits before the adjudicating authority, inasmuch as the adjudicating authority has recorded clearly that the appellant is not disputing the service tax liability demanded along with interest, but the request was to consider and take a lenient view while imposing penalties. Due to these reasons, we hold that the appellant cannot today agitate the issue on merits. Assessee are not contesting the factual findings as to that they had collected the service tax liability from their clients and did not deposit the same to the government treasury. On this factual matrix, we find that the prayer made by the learned counsel as to invoking the provisions of Section 80 to set aside the penalties are unacceptable and not in consonance with the law. In the absence of any justifiable reason, the appellant could not have kept with them an amount collected as service tax. - impugned order is correct and does not suffer from any infirmity - Decided against assessee.
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