TaxTMI 
TaxTMI 
2019 (1) TMI 1745
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....2014 alongwith interest under Section 75 of the Finance Act, 1994 and penalty under Section 78 of the said Act. Further penalty of Rs. 85,227/- has also been imposed under Section 78 of the said Act for payment of service tax after being pointed out in audit proceedings under the category of security services, legal services, renting of immovable property services which the appellant is contesting in this appeal. 2. Brief facts of the case are that the records of the appellant were audited by the Service Tax Department where certain short payment of service tax was pointed out. Without contesting the short payment of tax ascertained by the audit team for reasons of computation error, the appellant made payment of service tax with interest ....
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....ndia Limited, is not in dispute. The said service provider is a Govt. of India Undertaking and there cannot be any reason to doubt the authenticity and veracity of the invoices issued by said service provider. Further, demand of service tax on same services would amount to double taxation which would be highly unjustified. He also submitted that since the short payment of service tax detected by the audit for reasons of calculation error was duly made good with interest. The SCN ought not to have been issued much less further imposition of penalty. He further submitted that no specific evidence has been brought out in the SCN that there was deliberate attempt to evade payment of service tax. He relied upon the following decisions of the Hon....