TaxTMI 
TaxTMI 
2023 (4) TMI 923
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....as per Balance Sheet Service Income as per ST-3 Return Rate of S. Tax Service Tax payable S. Tax paid as per ST-3 Return Differential S. Tax (in Rs.) 2011-12 2,26,49,443 16,27,183 10.30% 23,32,893 1,67,600 21,65,293 2012-13 5,28,38,477 18,00,799 12.36% 65,30,836 2,22,579 63,08,257 2013-14 4,88,02,602 5,06,408 12.36% 60,32,002 62,592 59,69,410 2014-15 6,36,37,939 2,41,075 12.36% 78,65,649 29,797 78,35,852 Total 18,79,28,461 41,75,465 2,27,61,379 4,82,568 2,22,78,812 (ii) Re....
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....nly on account of equal amount of penalty imposed on them. 3. In respect of Business Support Service, he submits that they have provided sponsorship service for Johnson & Johnson by raising a bill for Rs.10,30,000/- The liability to pay in such a case is on the client who should have paid Service Tax on Reverse Charge basis. Therefore, they are agitated by confirmed demand of Rs.1,27,308/- along with interest and penalty. 4. In respect of demand of Rs.2,22,78,812/-, he submits that the Appellant has undertaken bariatric surgeries for various patients during the period under consideration. The Department does not dispute the fact that the surgeries performed by them is on account of bariatric surgeries only as can be seen from the SCN ....
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....submits that the Adjudicating Authority has correctly confirmed the demands along with interest and penalties. Therefore, he prays that the present Appeal may be dismissed. 6. Heard both sides and perused the documents. 7. In respect of confirmed demand of Rs.26,574/- regarding renting of immovable property, it is seen that the same amount has been paid by the Appellant by valuing the service as inclusive of Service Tax. In the absence of any evidence that the invoices were clearly showing the amount collected was inclusive of Service Tax, this submission cannot be accepted. We hold that they are required to pay Service Tax on the full value of Rs.2,50,000/- received by them. The Department should verify the already paid amount and th....
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....nder; The Order-in-Original No. 33/ADC/PV/2015-16 dated 22.02.2016 in the case of M/s. Asian Bariatrics, Rajkot passed by the Additional Commissioner, Central Excise & Service Tax, Rajkot has been accepted by the Principal Commissioner on 04.05.2016." 41. Thus, when the Department itself accepted the findings of the Additional Commissioner in the aforesaid order dated February 22, 2016 that bariatric surgery is not cosmetic surgery or plastic surgery, it is not open to the Department to now contend that bariatric surgery is cosmetic surgery or plastic surgery. The confirmation of demand in the impugned order for this reason cannot be sustained. 42. In coming to this conclusion, reliance can be placed on the decision of the....