TaxTMI 
TaxTMI 
2021 (11) TMI 19
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....l No 17/ST/AC/2014-15 dated 09.10.2014 passed by the Assistant Commissioner, Central Excise Division Nanded is modified to the extent that demand of Rs. 50,058/- along with interest on the same and penalty of equivalent amount imposed under Section 78 is set aside. b) The demand of Rs. 19,119/- along with interest and equivalent amount of penalty under Section 78 is upheld. c) The penalties imposed under Section 76 and Section 77 of the Act are also upheld." 2.1 A show cause notice dated 25.11.2013 was issued to the Appellant where in para 7 following has been stated: "7. Whereas, it further appears that during the period from 01.07.2012 to 31.12.2012 the assessee paid 3,09,245/- to M/s. S.M.K Security, Anand Plaza, Shop No. 10/11, ....
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....of Service tax along with interest and imposed separate penalties under Section 76, 77 & 78 of the Finance Act, 1994. 2.4 Appellants filed appeal before the Commissioner (Appeal) which was disposed of by the Commissioner (Appeal) as per impugned order referred in para 1 supra. 2.5 Aggrieved Appellants have filed this appeal. 3.1 The matter was listed for hearing on 28.10.2021, when none appeared for the appellant. Taking note of the fact that amount in the appeal is too meagre and there is no dispute on the leviability of the service tax, the matter has been taken for consideration after hearing Shri Dilip Shinde, Assistant Commissioner, Authorized Representative for the revenue. 3.2 Authorized Representative reiterated the findings rec....
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....ed with the department and has collected the service tax from the appellant, then where is the question for demand to be made under reverse charge mechanism from the appellant. 4.4 We find the appellant has from very beginning claimed that they discharged the service tax liability due from them for the relevant period. Commissioner (Appeal) has in para 14 and 15 of the impugned order observed as follows: "14. With regards to the issue of Service Tax liability on "Security & Manpower Supply" under Reverse Charge Mechanism, I find that payments were made during the period 01.07.2012 to 31.10.2012 to M/s S M K Security, Aurangabad wherein the Service tax @ 12.36 % was charged by the Service Provider and recovered from the appellant. H....