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2017 (11) TMI 289
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....- For the Respondent ORDER Per : M.V. Ravindran The present appeal has been filed by the Revenue against the impugned order dated 21.09.2015 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the Department and upheld the order of the lower authority. Briefly the facts of the case are that the respondent is a registered service tax provider ....
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....Eight Thousand Five Hundred and Thirty Six only) along with education cess of Rs. 31,868/- (Rupees Thirty One Thousand Eight Hundred and Sixty Eight only) and secondary and higher education cess of Rs. 2772/- (Rupees Two Thousand Seven Hundred and Seventy Two only) for which show-cause notice was issued. In their reply the respondent submitted that, regarding the non-inclusion of TDS amount in the....
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....bility along with applicable interest. Other proposals in the show-cause notice was dropped. The present appeal was filed as per the Order-in-Review No. 18/2010-ST dated 28.05.2010 of Commissioner of Central Excise, Calicut, in which it is alleged that the suppression of the value of the services provided by them was intentional to avoid payment of service tax; and non imposition....
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....cause the respondent has evaded the payment of service tax and therefore liable to the penalty under Section 78 of the Finance Act. 3. I have perused the impugned order passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has passed a reasoned order after considering the submissions of the Revenue. The Commissioner (Appeals) has observed that there was no malafide intention o....