TMI Blog2015 (4) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... 04-05 entire service tax also was paid at Mumbai for the Silvassa unit. A copy of one such challan No. 05/2000-2001 has been furnished by the appellant which gives the assessee code number and address of appellants Mumbai office. There is no indication on the challan that this amount is paid with respect to appellant's Silvassa unit. In the absence of any such co-relation, it can not be said that appellant has discharged the service tax liability of Silvassa unit at their Mumbai unit/office. Adjudicating authority has correctly confirmed the service tax liability along with interest. So far as imposition of penalties under section 76 and 78 of the Finance Act, 1994 are concerned, appellant has claimed the benefit of Section 80 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gued that appellant has paid the entire service tax from their Mumbai office. He relied upon an Order-in-Appeal dated 02.7.2007 passed by Commissioner (Appeals), Mumbai to the effect that Mumbai office of the appellant as registered unit has paid more duty, which should be treated as duty payment for their Silvassa unit also during the relevant period. That appellant can not be forced to make payment of service tax twice. That as the appellant was under the bona fide belief that service tax paid at Mumbai office was proper discharge of service tax, therefore, no penalty could be imposed upon the appellant under section 76 and 78 of the Finance Act, 1994. Appellants were asked to file written submission within a weeks time but no written sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such co-relation, it can not be said that appellant has discharged the service tax liability of Silvassa unit at their Mumbai unit/office. Adjudicating authority has correctly confirmed the service tax liability along with interest. Appellant should discharge this liability and may approach the jurisdictional service tax authorities at Mumbai for refund/credit of excess service tax if any paid at Mumbai. 5. So far as imposition of penalties under section 76 and 78 of the Finance Act, 1994 are concerned, appellant has claimed the benefit of Section 80 of the Finance Act, 1994 to argue that they were under the reasonable belief that service tax with respect to Silvassa unit has been properly discharged. There is an indication in OIA dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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