2017 (3) TMI 1103

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..... the case are that during the period 2008-2012, the appellant had provided Works Contract Service to Madhya Pradesh Transmission Company Ltd., Bhopal (MPPTCL). The service tax attributable to such taxable service was not deposited by the appellant, for which the department initiated Show Cause proceedings, which culminated in the adjudication order dated 27.01.2004 in confirming the service tax dem .....

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..... the charges of fraud, collusion, mis appropriation, with intent to payment of service tax cannot be leveled against the assessee inasmuch as no specific findings to that effect have been recorded by the authorities below in the respective orders. Thus, he pleads for the benefit of Section 80 ibid for non-imposition of penalties. 3. Ld. DR, on the other hand, reiterates the findings recorded in t .....

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..... e appellant in any fraudulent activities with intent to defraud the Government Revenue. It is not the case of revenue that the appellant recovered the service tax amount from the service receiver and had not deposited the same with the Government Exchequer. Thus, I am of the view that the benefit of Section 80 ibid should be extended to the appellant for non-imposition of penalty under Section 76, .....

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