2018 (12) TMI 1363

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....Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar, Present appeal is directed against Order-In-Appeal No. NOI-EXCUS-002-APP-1488-17-18 passed by Commissioner (Appeals), Central Tax, Noida. 2. Brief facts of the case are that the appellants were engaged in the manufacture of sugar and molasses. They were also having registration for....

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....,055/- and on Legal Consultancy Services to the tune of Rs. 11,705/-. On contest, the issue was adjudicated through Order-In-Original dated 08.03.2017. The Original Authority confirmed the entire demand of Rs. 13,01,170/- with interest and equal penalty. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through ....

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.... sustainable in respect of Manpower Recruitment and Supply Services. He has further submitted that in general all liabilities in respect of reverse charge mechanism are Revenue neutral and therefore, there cannot be any intention to evade tax and in such case extended period cannot be invoked. He further, submitted that in the present case show cause notice was issued on 19.11.2015 by invoking pro....

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....e Tax of around Rs. 12 lakhs on Manpower Supply is not sustainable, since the short-paid service tax was made good by the appellant through payments dated 05.06.2014 & 04.07.2014 and reflected the same at Part-G of ST-3 returns filed on 14.11.2014. Further, I find that Rent a Cab Service was exempted during the relevant period, therefore, I also accept the contentions of learned counsel. In respec....