9911796707
TMI Blog2013 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed in Annexure-I to this order, towards service tax not paid under Section 66 of Finance Act, 1944. I further, appropriate the amount of Rs.1,96,184/- from the amount already paid i.e., Rs.3,69,459/- paid by the assessee on 8.11.2008 & 19.12.2008. 2. I also confirm the demand of interest of Rs.59,678/- on the service tax payable @ 13% PA till the date of actual payment as detailed in the annexure-I to this order. I further appropriate the amount of Rs.59,678/- from amount already paid i.e., Rs.3,69,459/- paid by the assessee on 8.12.2008 & 19.12.2008. 3. I refrain from imposing any penalties under Section 76 or Section 78 of Finance Act 1994 drawing powers from Section 80 of Finance Act 1994. 4. An amount of Rs.1,13,597/- is paid i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,497/- stand appropriated against the above redetermined service tax amount. (ii) The demand for interest under Section 75 ibid is confirmed in respect of the above service tax amount, pertaining to the entire period 19.09.2004 to 12/2006. (iii) I impose a penalty of Rs.200/- per day or 2% of the service tax involved per month, whichever is highest, from the first day after the due date till date of actual payment of the outstanding amount of service tax, but subject to a maximum of the service tax involved; on the respondents, under Section 76 of the FA; (iv) I impose a penalty of Rs.3,68,727/- under Section 78 of the FA, on the respondents. The present appeal of the assessee is directed against the above order of the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace other than his own. 4.1 After an amendment of the definition by the Finance Act, 2005, the definition reads as follows: (76a) Outdoor Caterer means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services. 5. In my considered opinion, the appellant fell within the ambit of outdoor caterer as defined at all times inasmuch as he was admittedly catering food to Dr. Reddy's Laboratories Ltd. at a place owned by the latter and it is not the case of the appellant that he was the owner of those premises. In this view of the matter, it is held that he appellant was liable to pay service tax prior to 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sales tax was payable. On this basis, the benefit of Section 80 of the Finance Act, 1994 was given to the assessee by the adjudicating authority. 8. As I have already indicated, the statutory definition of outdoor caterer at all times has been clear enough for any prudent person to believe that anyone engaged in providing services in connection with catering at a place other than his own would fit in the definition. The appellant as a prudent person could not have entertained any doubt about this. It was not open to him to plead ignorance of law as an excuse for not getting registered with the department, not filing service tax returns, not paying service tax, etc. Therefore, the plea of bona fide belief raised in this appeal is not acce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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