Custom, Excise & Service Tax Tribunal
M/S. Preethi Enterprises vs Commissioner Of Central Excise ... on 4 September, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/00487/2011
[Arising out of Order-in-Appeal No.CMB-CEX-000-APP-099-11, dated 18.05.2011 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore]
M/s. PREETHI ENTERPRISES
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE (SERVICE TAX), COIMBATORE
RESPONDENT
Appearance:
For the Appellant Shri M.N. Bharathi, Adv.
For the Respondent Shri L. Paneerselvan, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 04-09-2015 FINAL ORDER NO. 41164 / 2015 Learned counsel says that to resolve the dispute appellant has preferred to deposit 25% of the tax amount towards penalty. He claims that this is a case for consideration under Section 80 of the Finance Act, 1994 since Man-power Recruitment and Supply Service was in confusion state as to the taxability thereof. But Revenue submits that taxes were collected by the appellant and not paid the same to the treasury.
2. Para 4.3 of the appellate order disclosed the averment made by the learned Departmental representative for Revenue.
3. The appellant comes forward to reduce the dispute. Therefore, without dilating the matter, the appeal is partly allowed reducing the penalty to 25% of the tax demanded, which the appellant says to have deposited. The deposit so made shall be subject to verification by the Adjudicating authority and deal the discrepancy if any in deposit of the quantum of penalty ordered above under law.
4. In the result, appeal is partly allowed subject to verification as above. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER Ksr 09-09-2015 DRAFT Remarks I II III Date of dictation 04.09.2015 Draft Order - Date of typing 7.09.2015 Fair Order Typing 09.09.2015 Date of number and date of dispatch 4 ST/00487/2011