2019 (1) TMI 1745

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....s for the period January 2012 to January 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....

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....he service provider, Container Corporation of India 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....

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....ineness of the documents issued by it cannot be doubted. I am of the view of that even though the appellant was required to pay service tax under reverse charge, they cannot be saddled with further demand on account of procedural lapse when admittedly tax has been duly paid to the service provider. The law in this regard has been well settled by the decision of this Tribunal in case of Umasons Auto Cmpo Pvt. Ltd. vs. Commr. Of C. Ex. & Cus., Aurangabad [2017 (47) STR 377 (Tri.- Bom.)] as well as Commissioner Of Service Tax, Meerut-II vs. Geeta Industries P. Ltd. [2011 (22) S.T.R. 293 (Tri. - Del.)]. 8. In view of the above, it is my considered view that the appellant cannot be made liable to pay service tax on this count and hence, the d....