2020 (1) TMI 371

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rious penalties under Section 77 and Section 78 of the Finance Act, 1994 have been imposed on them. 2. The facts of the case are that the appellant is Recovery Agent for telecom companies namely Bharti Airtel and Vodafone. The job of the appellant is that where their principal are not getting payments towards providing telecommunication of service, the appellant recovers the amount from the telecom service recipients and the same is remitted to their principal but not paying service tax on the said service as the appellant is receiving certain commissions for rendering the said service. On the basis of Form 26AS of Income Tax Department, it came to know that the appellant is providing the commission agent services and not paying service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... contention, he relied on the decisions of this Tribunal in the case of M.P. Laghu Udyog Nigam Ltd vs. CCE, Bhopal - 2015 (37) STR 308 (Tri. Del.) and in the case of CCE, Tirunelveli vs. Global Software Solutions Pvt Ltd - 2011 (24) STR 707 (Tri. Chennai). 7. On the other hand, the learned A.R. opposes the contention of the learned Counsel and submits that it is not a case that the appellant was not knowing that they are not liable to pay service tax, in fact, for some services, the appellant was paying service tax and for some services, they were not paying service tax; therefore, the extended period of limitation is rightly invokable as they were filing their ST-3 Returns. 8. Heard the parties. Considered the submissions and perused....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 2014-15 (updated till 25.03.2015), as appearing on the top of form 26AS) also. The Noticee stated that they have not charged service tax from clients and their liability is reducible after considering the turnover to be inclusive of service tax. 6. The Noticee vide letter dt. 13.03.2015, submitted that some of the services were provided by them in the state of Jammu & Kashmir from their Jammu office. They submitted the financial year wise details of invoices (alongwith copies of invoices), raised by them against services provided in J&K and requested to exclude them from calculating service tax liability, due to the service provided in J&K being exempt from service tax. On perusal of the details and invoices submitted by them, it....