2024-VIL-1668-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Non-payment of Service Tax - Appellant did not discharge the applicable service tax on the services rendered by them – The original authority confirmed the demand of service tax and imposed equal penalty under Section 78 and Section 77 of Finance Act, 1994 for failure to file Returns - Whether the appellant is required to pay penalty under Section 78 of Finance Act, 1994 – HELD - the appellant was a regular assessee having registered with the Service Tax Department and it was only during a certain period between 2008 to 2010 that the appellant did not remit the service tax due. The appellant had recovered the service tax from their customers, and the plea of financial difficulty has no substance - The argument that the resignation of a couple of officers during a particular period resulted in non-payment of service tax is not acceptable, as there is nothing on record to show that other activities of the company have been hampered due to such resignations - the extended period has been rightly invoked and penalty under Section 78 has been rightly imposed. However, in the interest of justice, the appellant is allowed an option to pay 25% of the penalty - The appeal is partly allowed restricting the penalty imposed under Section 78 to 25% of the amount specified in the Order-in-Original – Ordered accordingly - Whether the service tax liability on account of diesel charges reimbursed, can be fastened to the appellant – HELD - the agreement clearly provided that the expenses on account of diesel are reimbursable to the appellant, and the cost of the same cannot be included in the assessable value for payment of service tax purposes, following the decision of the Hon'ble Apex Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd.
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