2022 (7) TMI 1117

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....ir business mainly of transportation and other services, taken on rent godown premises from M/s. Excellent Packaging, who are also registered with the Department. The appellant have paid rent for the godown to M/s.Excellent Packaging and also paid service tax as charged by M/s. Excellent Packaging. The appellant have also filed their ST-3 Returns regularly. In the course of audit during the year 2017 for the period 2012-13 to 2015-16, it appeared to Revenue that the appellant have short paid service tax on the rent of godown received by them. Further, the admitted fact is that the appellant have also been providing Business Auxiliary Service/C & F Service to few specific company clients and they have received, by way of reimbursement, amoun....

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....on the part of the appellant, as they have declared all the transactions in the books of accounts maintained by them in the ordinary course of business. Further, the show cause notice has been issued based on the records maintained by the appellant and the details and explanations provided by them. The Asstt. Commissioner rejected the contention of the appellant as regards the Revenue neutrality, that the input tax paid is more than the output tax payable. Accordingly, confirmed the proposed demand of Rs.1,57,050/- including cess with equal amount of penalty under Section 78 and also interest under Section 75 of the Finance Act. 5. Being aggrieved, the appellant preferred appeal before the ld. Commissioner (Appeals), who vide the impugned ....