2019 (3) TMI 416

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner (AR) for respondent ORDER Per: S.K. Mohanty Non-payment of service tax on the taxable service of maintenance and repair is the subject matter of present dispute. The matter was adjudicated vide order dated 30.03.2017, wherein the original authority had confirmed service tax demand of Rs. 5,05,894/- along with interest and also imposed penalties under Section 77 and 78 of the Finan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 31.03.2015. In this context, he has produced the certificate dated 01/10/2018 and the ledged account for the period 01.04.2014 to 31.03.2015. Thus, he contended that there is no element of fraud, suppression, willful misstatement on the part of the appellant in defrauding the Government revenue. Accordingly, it is submitted that penalty imposed under Section 78 of the Act cannot be sustained. 3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er should go back to the original Authority for computation of the correct tax liability. Accordingly, the matter is remanded to the original authority for quantifying the actual tax liability to be discharged by the appellant and for passing of fresh adjudication order in accordance with law. 5. It is the admitted fact on record that the appellant did not receive the value of taxable service fro....