TMI Blog2007 (3) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... og Ltd. [ 2002 (2) TMI 101 - SUPREME COURT] case decided by the Supreme Court. Even in respect of removal without payment of duty when the duty liability is computed the sale value is taken to be cum-duty value. The same principle has to be applied here also. Therefore, we set aside the impugned order and remand the matter to the Original authority for re-computation of the duty liability taking the gross receipt as inclusive of service tax. It is seen that when the appellants came to know all the correct legal position, they voluntarily paid even before the issue of show-cause notice. Thus, the imposition of penalty on the appellant is not sustainable. The same is set aside. Therefore I remand the matter to the Original authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the clients has to be considered as inclusive of service tax and the tax liability recomputed treating the total receipt as cum-tax. Further he relied on the following case laws:- (a) Panther Detective Services v. CCE [2007] 8 STT 215 (New Delhi - CESTAT) (b) Bhagawati Security Services v. CCE [2007] 7 STT 129 (New Delhi - CESTAT) It was also stated that the appellants were under the bona fide belief that there was no service tax liability on them as they did not collect the service tax from the clients. The moment they were apprised of the legal flaw in their stance, they readily accepted the liability and fully co-operated with the Department submitting all the relevant records and making an on the spot payment of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment in the case of Bhagawati Security Services (supra) : 6. Accordingly, the impugned order is set aside and the matter is remanded back to the original adjudicating authority to consider the plea of the appellant, as regard gross amount received by them being inclusive of service tax component. The original adjudicating authority will decide the matter afresh including the imposition of penalty and interest after granting the appellant an opportunity of personal hearing. Appeal is allowed by way of remand. (p. 130) This position has been upheld in the decisions of the Tribunal. However, the Commissioner (Appeals) has not appreciated the stand of the appellant on the ground that Explanation II to section 67 of the Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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