TMI Blog2015 (7) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... t the entire amount of tax along with interest was paid as soon as pointed out, therefore, no penalty is imposable as there is no fraud, collusion or suppression with intention to evade payment of duty on the part of the appellant - appellant is a small time contractor and did not collect the service tax payable from its service recipients. The service tax was paid by the appellant, along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o OIA No. 156-2013-STC--SKS-COMMR(A)AHD dated 26.07.2013 issued on 30.7.2013. 2. Shri Bishan R. Shah (C.A.) appearing on behalf of the appellant submitted that appellant paid the entire service tax along with interest, as soon as the short payment was pointed out. That though appellant has an arguable case on merits but they are not contesting the same in the present proceedings. That once th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax from service recipient and did not pay it to the Revenue s exchequer. 4. Heard both sides and perused the case records. Appellant is not contesting the issue of payment of duty and interest thereon even though according to the appellant they have an arguable case on merits. The contention of the appellant is that the entire amount of tax along with interest was paid as soon as pointed out, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-MAD] (h) Margadarsi Marketing (P) Limited vs. CCE, Hyderabad [2007-TIOL-773-CESTAT-BANG] (i) Gujarat Ambuja Exports Limited vs. UOI [2012 (26) STR 165 (Guj)] (j) ABB Limited vs. CST Bangalore [2010-TIOL-1462-CESTAT-BANG] (k) CBEC Circular F. No. 137/167/2006-CX.4 dt. 03.10.2007 4.1 It is observed from the case records that appellant is a small time contractor and did not col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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