9911796707
TMI Blog2015 (8) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Shri S V Nair, Supdt. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Original No. 31/STC/BR/08-09 dated 5.11.2008. 2. The issue involved in this case is regarding the service tax liability on the appellant under the category of "Programme Producers Service". The appellant herein had produced a programme i.e. "Antakashari" for Star India and received conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February to August 2007, the Counsel would submit that show-cause notice was issued on 08.10.2007. He would submit that for the period from 31.03.2006, appellant is required to file the returns by 25.04.2007 and for the period April 2007 to September 2007, appellant is required to file the service tax returns by 25.10.2007. It is his submission that specific dates are mentioned for the purposes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pite that had not deposited the amount of service tax with the Govt. of India. It is his submission that the financial crisis cannot be a reason for delay in payment of tax. It is his submission that appellant had utilized the service tax amount collected from the client for their business purposes which attracts penal action. 5. We have considered the submissions made at length by both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994 we find that appellant had in fact filed ST-3 returns for the period February to March 2007 and from April to September 2007 to the authorities, indicating therein the taxable services provided by them and the service tax amount charged and collected by them from service recipient. In our view the penal provisions of Section 76 and 77 would be clearly applicable in the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as service tax, it cannot be said that the provisions of Section 78 of the Finance Act would be applicable in as such there is no intention to evade service tax liability. In our view the provisions of Section 78 do not get attracted in the case in hand. Accordingly, we by invoking the provisions of Section 80 of the Finance Act, 1994, set aside the penalty imposed by the adjudicating authority un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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