2018 (4) TMI 1505

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....2018<br>Service Tax<br>Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Ramachandran, Consultant For the Assessee Shri S. Govindarajan, AC (AR) For the Revenue ORDER The issue involved in all these appeals being the same, they are heard together and disposed by this common order. The parties herein are referred to as assessee and department for....

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....e the said penalty in the case of Sivakasi Municipal Corporation. 3. In appeal, the Commissioner (Appeals) upheld the demand, but however set aside the penalty imposed under Section 78 of the Act. Aggrieved by the confirmation of demand, the assessee has filed Appeal Nos.ST/42788/2014 & ST/42733/2014. The department has filed Appeal Nos.ST/42710/2014 & ST/40136/2015 against the orders passed by C....

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....jan reiterated the grounds of appeal stated in the appeal filed by the department. 6. Heard both sides. The assessee is mainly aggrieved by not granting the cum tax benefit since they have not collected tax separately along with the renting charges. We consider that this plea is a reasonable one and the benefit should be extended to the assessee. For this purpose, we remand the matter to the adju....