2020 (2) TMI 1068

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.... the appellant. Ms. Tamana Alam, Authorized Representative (DR) - for the Respondent. ORDER ASHOK JINDAL :- The appellant is in appeal against the impugned order for demand of Rs. 1,29,448/- as service tax on legal services under reverse charge mechanism for the total legal expenses incurred by them during the period 2013-2014 to the tune of Rs. 10,47,302/-. 2. The facts of the case....

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....this Tribunal to decide the issue on its own merits. 4. In written synopsis it has been stated by the appellant that the legal expenses involved consultant namely Chartered Engineer who paid service tax on the bill raised on the appellant. The Chartered Accountants who paid service tax issuing the invoices, some expenses are towards court fee paid for arbitration case, some expenses were incurr....

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....he record of appeal. On perusal of the impugned order itself in paragraph 7 of the order, the learned Commissioner (Appeals) recorded as under :- "I have examined their submission. I find that during the course of audit, a spot memo was issued to them by the audit team on 21/10/2015 regarding short payment of service tax of Rs. 1,29,448/-. The spot memo indicated the legal charges paid in....

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.... order. The said act is not appreciable. Further it has been observed by the learned Commissioner (Appeals) that the appellant has paid a sum of Rs. 10,444/- towards service tax on legal expenses. No consideration has been given for the said deposit. At least the learned Commissioner (Appeals) was required to reduce the demand to the extent of the appellant paid by the appellant. This shows gross ....