2023 (1) TMI 507

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....,84,451/- (Service Tax Rs. 78,48,981/- + Education Cess Rs. 1,56,980/- + Secondary and High Education Cess Rs. 78,491/-) is confirmed and demanded from them under proviso to Section 73 (1) of the Finance Act, 1994 ; II. Interest at applicable rates is recoverable from them under section 75 of the Finance Act, 1994 on the Services Tax amounting to Rs. 80,84,451/- not paid by them ; III. Equal Penalty of Rs. 80,84,451/- is imposed upon them under section 78 of the Finance Act, 1994 for willful mis-statement and suppression of facts; IV. Since equal penalty is being imposed under section 78. I refrain from imposing penalty under section 76 in view of proviso to section 78 of the Finance Act, 1994 for failure to pay S....

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....on the appellant under section 76, 77 and 78 of the Finance Act, 1994. It needs to be pointed out that extended period of limitation has been invoked in this case. The Commissioner, Alwar passed the impugned order, as reproduced in paragraph '1' above. Aggrieved, the appellant has filed this appeal. 3. Learned Counsel for the appellant submits that the only amounts in dispute are the amounts paid to it by M/s Gillette India Ltd. as per the purchase agreement dated 10 November 2010 and indicated in Annexure I to the agreement. There is no allegation or evidence that any amount other than this is received by the appellant. He took us through the purchase agreement which indicates that the appellant is the seller and M/s Gillette India Ltd.....

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....is a service. Therefore, no service tax can be charged from them on the amounts received as per the purchase agreement with M/s Gillette India Ltd. The mere fact that some of these amounts have been recorded as management fees, in its books is no ground to charge service tax. 5. Learned Authorized Representative appearing for the Revenue supports the impugned order. 6. We have gone through the records of the case and considered the submissions on both sides. 7. For service tax to be payable there must be (a) service provider; (b) service recipient; (c) service (d) a consideration for such service and (e) such service must be taxable service. The case of the Revenue in this appeal is that the appellant received amounts from M/s Gill....