ARKKAY CONSTRUCTION Vs. CCE, TRICHY

JUDGEMENT

(1.) THIS appeal arises out of Order -in -Appeal passed by the Commissioner (Appeals). None appeared on behalf of the appellant nor there is any adjournment request. Notice was issued to the appellant. The matter has been adjourned on several occasions viz., 12.3.14, 3.11.14, 9.1.15 and 20.2.15. The facts of the case relates to waiver of penalty imposed under Section 78 of the Finance Act, where the appellant had paid the service tax before issue of show cause notice.

(2.) THE Ld. AR submits that in this case the service tax amount was collected by the appellant from the service receiver and not remitted to the depnment, the lower authority has confirmed demand of Rs. 5,31,531/ - and imposed equal amount of penalty under Section 78 of the Finance Act, 1944. The Commissioner (Appeals) in the impugned order waived the penalties under Section 76 and 77 of the Act and upheld the penalty under Section 78. He relied upon the decision of the Tribunal in the case of Global Facility Management Services Pvt. Ltd. Vs. CST, Chennai 2013 (31) STR 585 (Tri. -Chen.).

(3.) IN view of the above, I do not find any infirmity in the impugned order. Accordingly, the appeal is rejected and the impugned order is upheld.