2019 (2) TMI 1492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by using the infrastructure of the mall/outlets. For using this facility, the retailors/persons had entered into Minimum Guarantee agreement with the Appellant, according to which they have to pay a fixed percentage of sales or a Minimum Guarantee Money (MGM) to the appellant. They had to ensure that the minimum amount of income is generated so that appellant gets a sufficient share. In case the minimum income was not generated, the person using the space had to pay the differential amount as MGM. In respect of the MGM charged and received by the Appellant they had paid Service Tax under "Business Auxiliary Service". However, for the amount received by the Appellant during the year 2007-08, over and above MGM, from the persons who had achie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the show cause notice and there cannot be interest demand without any demand raised for the tax amount. He also submitted that the appellant always had unutilized balance lying in the CENVAT credit account and they have immediately reversed the credit on being pointed out by the Department and, therefore no interest is to be imposed on the appellant. Learned Authorised Representative appearing on behalf of revenue reiterated the findings regarding in the impugned order and prayed for dismissal of appeal. He strenuously contended that once the Appellant had admitted his liability and paid the entire Service Tax liability, although before the issuance of show cause notice, still they are liable to pay interest for the delayed period. 5. I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or (d) an amount under sub-rule (2) of rule 16 of Central Excise Rules, 2002; or (e) service tax on any output service: Provided that while paying duty of excise or service tax, as the case may be, the CENVAT credit shall be utilized only to the extent such credit is available on the last day of the month or quarter, as the case may be, for payment of duty or tax relating to that month or the quarter, as the case may be: As per the provisions of Rule 3(4) of Cenvat Credit Rules, 2004 the assessee is required to pay Service Tax from the Cenvat account only to the extent which is available in the Cenvat account on the last day of the period for which Service Tax is due. Any delayed payment of Service Tax as aforesaid will certainly attra....