NIRMA ARCHITECTS AND VALUERS Vs. CCE

JUDGEMENT

(1.) IN the present appeal, the appellants are challenging the order -in -appeal dated 28th May, 2004.

(2.) THE relevant facts of the case to be considered are that, the appellants are registered under service tax provisions for rendering services as Architect. The dispute of imposition of service tax on the Architects being pending in various High Courts, the appellants did not file any proper returns in time and also defaulted in depositing the service tax. Show cause notice was issued to the appellants for recovery of the service tax short paid for the quarter october to december, 1999 and imposition of penalty under different Sections. The adjudicating authority confirmed the demand and also imposed penalty under various sections. On appeal, the Commissioner (Appeals) reduced the penalty to the amount of the service tax payable by the appellants, but upheld the other penalties imposed on the appellants under various sections.

(3.) THE learned DR on the other hand submits that the appellants have admitted that they have short paid the duty for the quarter October to December 1999 and the adjustment as sought by them is not permissible under Rule 6(3). He submits that the said Rule contemplates adjustment only in case where the assessee returns the amount back to his customers. On penalty, he fairly concedes that the judgment of the Hon'ble Mumbai High Court is applicable in this case.