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M/s Viraj Roadlines Versus Commissioner of Central Excise Raigad

Penalty imposed under Section 76 and 77 & 78 - rent a cab service - Held that:- The service tax liability has not been contested by the appellant and they have paid service tax alongwith interest before adjudication order was passed. It is fact on record that appellant had collected the service tax, therefore it cannot be said that they were unaware of the service tax service tax liability and payment thereof, therefore in my considered view appellant could not show any reasonable cause by which .....

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mmissioner upheld the penalty imposed under Section 76 and 77 of the Finance Act and rejected appeal of the appellant. 2. The fact of the case is that the appellant is engaged in providing services of rent a cab. On the scrutiny of the records by the departmental officer, it was found that the appellant during the period 2006-07 till 2010-11 have collected service tax but not deposited to the government exchequer. The show cause notice was issued proposing demand of service tax amounting to S .....

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mpugned order therefore appellant is before me. 3. Shri. Bhushan Jain, Ld. C.A. appearing on behalf of the appellant submits that appellant is small time service provider, illiterate. He was fully co-operated with the investigating officer. He also submits that appellant has discharged entire service tax liability alongwith interest before the adjudication of the case therefore he pleaded that penalty imposed and upheld by the lower authority may kingly be waived. 4. On the other hand, Shri B. K .....

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