TaxTMI 
TaxTMI 
2022 (6) TMI 673
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....ative for the Respondent ORDER Heard the parties. 2. The appellant is a dealer in automobiles and also provides after sale service. The issue involved in this appeal-allegation of short payment of service tax, non-payment of service tax on reverse charge basis, irregular availement of Cenvat credit and late fee imposed for late filing, non-filing of return, further Rs. 10,000/- have been impose....
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....ce tax have been calculated. 4. Having considered rival contention on this issue, I hold that service tax is not attracted on receipt for replacement of parts received from the manufacturing company. So far 'depot charges' are concerned, the same are in the nature of renting of immovable property, or for use of space, accordingly this amount is held to be taxable. 5. So far as the taxability und....
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....how cause notice, that the appellant have already paid service tax on security services under Reverse Charge basis, and have also declared the same in the returns. 8. So far imposition of penalty under Section 77(1) r/w Rule 7 is concerned, the penalty of Rs. 84,000/- & Rs. 10,000/- have been imposed for late filing, non-filing of returns from the period April 2013 to June 2017. 9. As regards th....
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....hin a period of 12 months from the date of the voucher. There is no such condition that for not filing of return within time, the Cenvat credit can be disallowed. 10. Learned DR appearing for the Revenue relies on the impugned order. 11. Having considered the rival contentions, I find that there is no adverse finding as regards not taking of credit within a period of 12 months from the date of t....