2018 (2) TMI 747

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.... various taxable service under the categories of "Online Information and Data Retrieval service", "maintenance or repair service‟, "internet telecommunication service‟, "erection and commissioning and installation service‟ etc . Based on audit of the accounts of the appellant-assessee and various records maintained by them proceedings were initiated against them for short payment of Service Tax for the period 2005-2011. The main point of the demand notice is that the appellant-assessee did not discharge the Service Tax on the full consideration shown as income in their accounts for rendering various taxable services. The case was adjudicated resulting in the impugned order. The original authority confirmed the Service Tax ....

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....nothing in the present appeal by the Revenue to contest such finding. Penalty under section 78 was not imposed on a clear finding that there is no allegation of any intentional act on the part of the assessee to defraud the Government. 4. Learned AR opposing the appeal by the appellant-assessee submitted that mechanism of reverse charge on import of service has been well examined in the impugned order and duty liability was accordingly confirmed. The allegation and confirmation is specifically referred to the reverse charge. Non-mentioning of Section 66A alone will not make the tax liability unsustainable. 5. Regarding the appeal by the Revenue, the learned AR reiterated the grounds as in the written appeal. 6. We have heard both t....

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....s the same in any case will be available as a credit to him or to the recipient of goods/services. We find that this will be against very basis of Value Added Tax system. Accordingly, we find no merit in the appeal filed by the appellant-assessee and same is dismissed. 8. Regarding the appeal by the Revenue, as pointed above, the tax liability has been confirmed under reverse charge also by the original authority. In this connection, we note that in para 63 of the impugned order, reverse charge is also taken into account in the quantification for tax liability. Further, we note that the original authority has given detailed chart wise calculation for each year for reconciliation of tax liability of the appellant-assessee. We find that th....