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Commissioner of Central Excise, Pune-1 Versus M/s. K.B. Dabhade

2015 (11) TMI 522 - CESTAT MUMBAI

Imposition of penalty - Malafide intention - Held that:- Appellant have been making submission before the adjudicating authority and before the Commissioner(Appeals) that they did not have any intension to evade service tax as they have been making cash payment to their consultant, who was assigned the job for computing the service tax and depositing in the bank and also filing the return periodically. However, consultant has not deposited cash given to him as service tax in the bank and consult .....

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er and dismiss the appeal of the Revenue. - Decided against Revenue. - APPEAL NO. ST/89985/14 & ST/CO/91006/15 - Final Order Nos. A/2276-2277/2015-WZB/SMB - Dated:- 12-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. A.B. Kulgod, Asst. Commissioner(A.R.) For the Respondent : Shri. Sadashiv Hawaldar, Advocate ORDER Per : Ramesh Nair This Revenue s appeal is against Order-in- Appeal No. PUN-EXCUS-001-APP-0514-15 dtd. 22/4/2014 passed by the Commissioner(Appeals), Central Exci .....

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ce tax at the relevant time therefore they have defaulted the government, therefore the penalty under Section 78 and Ld. Commission should not have been dropped and the penalty under Section 77 should not have been reduced from 15,000/- to ₹ 500/-. 3. On the other hand, Shri. Sadashiv Hawaldar, Ld. Counsel for the respondent submits that respondent had no malafide intention to evade service tax. From the entire proceedings, the fact which emerged clearly shows that respondent have been pay .....

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ce tax. Non payment of service tax has occurred only due to the fraud committed by the consultant. Therefore penalty should not have been imposed under Section 78 as reasonable cause has been shown. By invoking Section 80 of the Finance Act, penalty under Section 78 was correctly dropped by the Commissioner(Appeals) as regard the reduction of penalty under Section 77, he submits that entire records was with the consultant and appellant was under bonafide belief that since, entire job of depositi .....

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he penalty of ₹ 15,000/- imposed by the original authority which was reduced by the Commissioner(Appeals) to ₹ 500/-. From the entire proceedings, I observed that appellant have been making submission before the adjudicating authority and before the Commissioner(Appeals) that they did not have any intension to evade service tax as they have been making cash payment to their consultant, who was assigned the job for computing the service tax and depositing in the bank and also filing t .....

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appointed the consultant for making tax calculations, payment of service tax and submission of return etc and they were paying cash to the consultant for the payment of service tax. I find that no contrary evidence has been brought in the investigations in this regard to prove that the amount was not being paid by the appellants to the consultant for the payment of service tax to the department or the appellants were colluding with the consultant. The show cause notice states that the departmen .....

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