Custom, Excise & Service Tax Tribunal
Gurdial Kaur Sidhu vs Cce, Ludhiana on 8 November, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Service Tax Appeal No.ST/3481/2012-ST[SM]
[Arising out of O-I- A No.224/ST/Appl/Chd-II/2012 dated 07.08.12 dated 09.08.2012 passed by the Commissioner (Appeals), Customs & Central Excise, Chandigarh].
Gurdial Kaur Sidhu Appellant
Vs.
CCE, Ludhiana Respondent
Present for the Appellant :Shri.Sudhi Malhotra, Advocate Present for the Respondent :Shri.Sanjay Jain, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:08.11.2013 FINAL ORDER NO.58265/2013 DATED:08.11.2013 PER: D.N.PANDA Ld. Counsel says fairly that what that has been recorded in the stay order is true. The tax amount and interest as well as penalty to the extent of 25% of service tax demand has already been deposited.
2. Perusal of the appellate order shows that when the investigation was conducted wilful default was noticed. Non-payment of tax appearing on the Commissioners order is a cognizable fact. When the appellant has not paid the tax due duly, there is nothing more to dilate the matter in absence of any submission to the contrary. Accordingly, appeal is dismissed upholding the order of the ld. Commissioner (Appeals).
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita 1 1 ST/3481/2012-ST[SM]