COMMISSIONER OF CENTRAL EXCISE Vs. AIR KING TRAVELS

JUDGEMENT

(1.) The impugned order, dated 1-8-2008 passed in Final Order No. 825 of 2008 in Appeal No. S/87/2005/MAS by the CESTAT is being challenged in the present Civil Miscellaneous Appeal. The respondent herein has been acting as travel agent and bound to pay Service Tax. Under the said circumstances from 1-4-1999 to 30-6-2004 the respondent is bound to pay Service Tax, but they made only short payment. As per Section 78 of the Finance Act, 1994, the respondent is bound to pay penalty. Under the said circumstances, the concerned show cause notice has been issued. The demand made in the show cause notice has been upheld in Order-in-Original No. 23 of 2005, dated 20-4-2005 and the same has been challenged before the Commissioner of Appeals (Madurai) and the Commissioner of Appeals (Madurai) has set aside the order passed in Order-in-Original. Against the said order, the Department has preferred Appeal No. S/87/2005/MAS before the CESTAT.

(2.) The CESTAT, after hearing both sides, has dismissed the appeal. Against the order passed by the CESTAT, the present Civil Miscellaneous Appeal has been preferred.

(3.) At the time of admitting the present Civil Miscellaneous Appeal, the following substantial question of law has been settled for consideration:-