TMI Blog2018 (8) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited with the Government. The assessee has also not filed ST-3 returns and thereby suppressed the fact that they have rendered taxable services and collected service tax and retained the same with them - The leviable of service tax does not change that whether or not they have collected same from their clients. We cannot accept a new ground of liability of service tax at this stage, proposed by the Learned Counsel for the appellant because there was never a point of contention at the time of Order-in-Original or Order-in-Appeal. Appeal dismissed - decided against appellant. - ST/814/2009 - FINAL ORDER No. A/30849/2018 - Dated:- 16-7-2018 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P. Venkata Subba Rao, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and imposed penalties upon the appellant except that no penalty was imposed under Section 76. He recorded in his Order-in-Original that the appellant had supplied cabs to M/s BSNL and M/s BDL and that they have not disputed the service tax liability on these services. The appellant submitted that whenever their clients reimbursed the service tax to them, the same has been deposited with the Government and the service tax is not paid only when the same is not reimbursed by their clients. This contention of the appellant that the service tax is not payable the same is not pleaded by them was not accepted by the lower authority and he confirmed the demand as shown in the show cause notice based on the quantification of the services from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant the Learned Commissioner (Appeals) dismissed the appeal and upheld the Order-in-Original. 6. This appeal is against the impugned Order-in-Appeal. They pleaded on the following grounds: a) they are not liable to pay service tax on the value of service provided to other rent-a-cab operators and the turnover shown in the balance sheet/profit and loss accounts included the commission received for vehicles supplied to other cab operators. b) they request the Department to verify and cross check if other cab operators had discharged their service tax or not. c) they did not have any intention to evade service tax on rent a cab service but M/s BDL and BSNL has had not provided service tax amount to them. d) the imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax from them. It is only investigation by the Departmental officers which disclosed the fact that they have been rendering the taxable services and collecting the money and never deposited the same with the Government. It is also his contention merely because the assessee has not yet received the service tax amount is it is does not reduce their service tax liability. He further pointed out that at no stage had the appellant questioned their service tax liability either at the stage of Order-in-Original or Order-in-Appeal or even in their appeal before the CESTAT. The counsel for the appellant is now taking a new ground saying that they are not liable to service tax at all. 9. We have carefully considered the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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