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2015 (11) TMI 1252 - CESTAT MUMBAI

2015 (11) TMI 1252 - CESTAT MUMBAI - TMI - Penalty under Section 77 and 78 - commissioning and installation service - Manpower Requirement Agency Services - Held that:- appellant had neither charged service tax in its bills nor the same was paid by the principal. Further the stand taken by the appellant that the default was only due to lack of knowledge and there was no contumacious conduct and/or suppression with intent to evade Service Tax, have not been found untrue in the impugned order. Und .....

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ssessee. - Appeal No. ST/86485/14 - MUM - Dated:- 15-5-2015 - Anil Choudhary, Member (J), J. For the Appellant : Shri P. V. Sadavarte, Adv For the Respondents : Shri S. R. Nair, Examiner (A.R.) ORDER Per Anil Choudhary The appellant is in appeal against confirmation of penalty under Section 77 and 78 of the Finance Act, vide the impugned order. 2. The brief facts are that during the course of audit of one M/s Mohan Shrirram Nimdeokar (Principal), it was observed by auditors from the Service Tax .....

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by the Revenue, admitted his liability to tax and deposited the service tax praying for the benefit under Section 73 (3) of the Finance Act. However show-cause notice dated 15/4/13 was issued requiring to show-cause as to why an amount of ₹ 2,95,007/- being tax for the period 2009-10 and 2010-11 be not demanded and appropriated from the pre-deposit already made and further why not the amount of interest calculated at ₹ 2,66,760/- which were pre-deposited be not appropriated. Further .....

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