9911796707
TMI Blog2013 (12) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 86,06,557/- and proposing appropriation of Rs. 79,90,389/- already paid by them. The show cause notice was adjudicated by the Commissioner vide impugned order confirming service tax of Rs. 79,67,977/- alongwith interest and imposing penalty of Rs. 1,000/- under section 77 of the Act, imposing penalty of Rs. 100/- per day under section 76 of the Act and imposing penalty equal to tax amount under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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 eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o counts. Firstly on issue of proposal of imposition of penalty under section 78 of the Act proposed in the corrigendum to show cause notice and secondly on comparison of factual matrix, period of default, conduct of assessee for the purpose of relying on the judgment of Auto World before invoking provision of section 80 of all Act. 6. Appellants are not disputing the issuance of the corrigendum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 under section 76, 78 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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