2018 (11) TMI 745

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.... on 12/09/2018 vide MA(EH) 76964/2018. The matter was listed for Early Hearing. After hearing both sides, the Miscellaneous Application for Early Hearing was allowed. Further, with the consent of both sides, the appeal itself was taken up for hearing. 2. Briefly stated the facts of the case are that the appellant is a Partnership firm mainly engaged in tailoring and dress making. During the period from 2007-08 to 2011-12, the appellant was also engaged in renting a part of its business premises. They were also receiving commission for consignment sale of textile materials/garments of various brands. Further, appellant availed services of Goods Transport Agency. A Show Cause Notice dated 22/04/2013 was issued. 3. The Adjudicating Autho....

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.... invoices were placed before the First Appellate Authority. Regarding the invocation of the longer period, it is the submission of the Ld.  Counsel that the entire demand is based solely on the basis of the Balance Sheet and Profit/Loss Account of the appellant firm as recorded in the Second Para of 'Brief Facts' of the Order-in-Original. Since both of these are statutory documents as mentioned by the appellant and are regularly being submitted to the Statutory Authorities. These facts cannot be treated as deliberately suppressed facts. It is the submission of the Ld. Counsel that the appellant firm is law abiding and after being aware of the Tax liability they immediately paid the Tax on self-quantification even though they could n....

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....irm had entered into the Commission Agency Agreement with M/s. Arvind Clothing Ltd., vide Agreement dated 15/04/2005 and another Agreement with M/s. Arvind Fashion Ltd., vide agreement dated 01/06/2004. Since the appellants have not collected any Service Tax from the person to whom the services were provided, Cum Tax benefit should be given while calculating the Service Tax liability under this category. Further, the Cenvat Credit on input services used for providing the aforesaid output service is also allowable; since the entire details have been provided by the appellants and also filed before the Lower Authorities. Regarding the liability of Service Tax under the category of "Renting of Immovable Property Service," here again, the ap....