TMI Blog2015 (11) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... n the impugned order, which imposed penalty under various Sections of the Finance Act, 1994. - levy of penalty confirmed - Decided against Assessee. - Appeal No. ST/268/08 - - - Dated:- 20-10-2015 - SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri S.P. Sheth, Advocate For the Respondent : Shri Vikram Kaushik, AC (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 23/STC/BR/08-09 dated 24.9.2008 passed by the Commissioner of Service Tax, Mumbai. 2. The relevant facts that arise for consideration are that the appellant is a registered unit with the Department and engaged in the activity of issuing Air Tickets for Domestic as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant would take us through the entire proceedings including the show-cause notice and Order-in-Original. After reading the entire records, he would submit that the Consultant/Internal Auditor Shri P.K. Agarwal was not a qualified person, who can work on behalf of them. It is his submission that the said Shri P.K. Agarwal had cheated the company and pocketed the difference of Service Tax paid and actually payable, though the appellant company had paid the same to him. He would submit that similar issue came up before the Tribunal in the case of Commissioner of Central Excise, Pune-I Vs. Shri Sai Enterprises - 2015-TIOL-1586-CESTAT-MUM; Commissioner of Central Excise, Pune-I Vs. S.P. Group Services - 2015-TIOL-1587-CESTAT-MUM; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties are unacceptable for more than one reason. Firstly, we find that Shri P.K. Agarwal had given details of the financial account of the appellant for the period 2001-02 to 2004-05 in the soft copy recorded in DVD which indicated the sales data of international and domestic air tickets and the ST-3 returns; were based on the actual Service Tax paid which was less than the total liability for the entire period. We also note that Shri P.A. Aboobakar, Chairman and Managing Director categorically stated that the Shri P.K. Agarwal was indeed the internal auditor and the documents were of their Fort Unit, Mumbai. In short, we find that the statement of Shri P.K. Agarwal indicating that there was short payment of Service Tax during the material p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be drawn is that the responsible officials of the appellant were aware to the fact that the difference between the amounts of Service Tax paid and Service Tax collected was credited to the profit and loss account as commission to show more profit. On the face of such categorical admission and standing by it in the cross-examination by the Internal Auditor of the company, we find no reason to interfere in the impugned order, which imposed penalty under various Sections of the Finance Act, 1994. 5.3 The learned Counsel was relying upon the three judgment of this Tribunal to canvass the argument that for the mistakes/offence committed by the Consultant, the appellant should not be punished. On perusal of the said case laws, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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