COMMISSIONER OF C. EX., MADURAI Vs. VIVEKRAM BAJAJ

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 456/2010, dated 29 -9 -2010.

(2.) HEARD the learned SDR. None appeared for the respondents despite notice.

(3.) LEARNED SDR reiterating the grounds of appeal submits that the Board Circular No. 87/05/2006 -S.T., dated 6 -11 -2006 is only by way of clarification. The liability of Service Tax by the assessee was not at all in doubt during the impugned period. The conduct of the assessee in not paying the service tax for the past even after clarification issued on 6 -11 -2006 as recorded by the original authority shows the mala fide intention of the respondents and penalty should be imposed. Therefore, he seeks setting aside the Order -in -Appeal, in so far as the same relates to setting aside penalties, and restore the order of the original authority.