TMI Blog2015 (8) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability. - penal provisions of Section 76 and 77 would be clearly applicable in the facts and circumstances of this case - However, penalty u/s 78 is set aside - Decided partly in favour of assessee. - Appeal No. ST/23/09 - Final Order No. A/2422/2015-WZB/STB - Dated:- 28-7-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T),JJ. For the Appellant : Shri D B Shroff, Sr. Adv. For the Respondent : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut due to financial crisis could not deposit the amount with the Central Government. He would bring to our notice the findings recorded by the adjudicating authority on this point. He would submit that the appellant having discharged the entire service tax liability and the interest thereof, pleads leniency from imposition of penalties. 4. Learned D.R. reiterated the findings of the adjudicating authority. He would submit that the adjudicating authority has categorically recorded that the appellant had received the value of taxable service along with service tax and despite 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 ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of Section 76 and 77 for imposing the penalties. We do not find any reason to interfere in such an order of the adjudicating authority accordingly we uphold that imposition of penalties under Section 76 and 77 of the Finance Act, 1994. To that extent the appeal stands rejected. 6.2 As regarding the penalty imposed under Section 78 of the Finance Act, 1994 we find that the adjudicating authority in the impugned order at para 4.6 has categorically recorded that the appellant had reflected the amounts collected by them as service tax in their Books of Accounts. If appellant had recorded the amount in their Books of Accounts as service tax collected by them and filed returns indicating therein the amounts involved as service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
