TMI Blog2013 (12) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant : Shri A.K. Betra Ms. Geetanjali, CA. For the Respondent : Shri M.S. Negi, DR JUDGEMENT PER SAHAB SINGH: This appeal has been filed by M/s. BAS Engineering Pvt. Ltd. (hereafter referred to as appellants) against Order-in-Original No. 20/VKG/2007 dated 31.07.2007 passed by Commissioner of Service Tax Delhi. 2. Appellants were authorized dealer of Honda Seil Car India Ltd. (HSCIL) for sale of Honda passenger cars. They were offering cars for sale in cash as well as under Finance Schemes offered by various banks/ financial institutions. They received payment from banks/financial institutions and were found not paying service tax on the payment/Commission received from banks/financial institutions for providing s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving section 78 of the Act. (2) Tribunal deleted the penalties merely relying on judgment of Auto World without examining factual matrix, the period of default and conduct of the assessee and matter is remanded back to the this Tribunal for fresh decision. 3. Authorized Representation Sh. A.K. Batra submits that appellants are not disputing issuance of corrigendums to show cause notice at this stage. He submits that appellants have paid the entire service tax along with interest partly before issue of show cause notice and partly before issuance of adjudication order. He further submits that since it was new levy effective for 1.7.2003, there was confusion prevailing in the trade and to remove doubts CBEC issued a clarification under Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory BAS from the assessee. Assessee paid the service tax partly before issue of show cause notice and partly before issue of adjudicating order. Whereas in the present case appellants paid the entire amount before issue of Show Cause Notice. Period of dispute in Auto World was dated 1.7.03 to Nov. 2004 and in present case it is 1.7.03 to 31.1.2005. We find conduct of the present appellant is better than Auto World as Auto World did not pay entire amount before issue of show cause notice. We are therefore of the view that facts of present case are identical to facts of Auto World and provision of section 80 are invokable in the present case following the decision of Allahabad High Court Auto World. We therefore set aside the penalties unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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