TaxTMI 
TaxTMI 
2018 (5) TMI 1462
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....Ltd. (herein after referred to as SIPM) in respect of promotion, marketing and collection of payment from the customers. During the course of audit of the records of SIPM, it was noticed that the appellant had rendered service to SIPM from 2009-10 to 2012-13 and received Rs. 1,15,31,494/- from SIPM for the service rendered. The appellant had neither obtained registration nor paid the applicable service tax on the consideration received. On being pointed out by the audit, the appellant has obtained registration and paid the entire tax liability on 22/12/2012 and interest liability on 02/01/2013. Thereafter a show-cause notice dt. 26/08/2014 was issued demanding the service tax along with interest and it was also proposed to impos....
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....did not attract service tax since SIPM was clearing the said manufactured goods on payment of excise duty on a value which included other marketing expenses. He further submitted that on becoming aware of the fact that he is liable to pay service tax, despite financial difficulties, the appellant voluntarily and on their own ascertainment, discharged the service tax of Rs. 11,33,710/- for the period April 2009 to June 2012 along with interest of Rs. 2,08,057/- and vide letter dt. 02/01/2013 duly addressed to Assistant Commissioner informing him regarding the payment of service tax and interest and requested not to issue show-cause notice since the amount were voluntarily paid. But in spite of that, the show-cause notice was issued on 26/08/....