2023 (7) TMI 63

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....) Short paid Service Tax amounting to Rs.4,449/- on the taxable value of Rs.1,08,000/- on Rent a Cab Scheme. (ii) Short payment of Service Tax amounting to Rs.9,582/- during January, 2009 to December, 2009 under the category of Security Agency Service on Rs.92,230/- and (iii) Short payment of Service tax to the tune of Rs.93,531/- on taxable value of Rs.9,08,065/-. 2. The said observation has been made on verification of P & L Account of the appellant for the year 2008-09 and 2009-10 comparing the figure with that of the ST-3 Return. 3. The appellant was issued with a show cause notice dated 21/08/2012. The calculation has been shown at Page 14 & 15. By the said show cause notice, the appellant was directed to show c....

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.... to the extent of Rs.9,08,065/-. On comparison, it will be seen that appellant has deposited more Service Tax of Rs.3,62,381/- [Rs.12,70,446/- (-) Rs.9,08,065/-] and the appellant is not liable for making payment of Service Tax, rather the appellant is eligible for getting refund for excess of Service Tax already paid. The question of charging interest and imposition of penalty does not arise. (vi) On 07/12/216, Order-in-Original was passed confirming the demand of Rs.1,03,113/-, appropriated the amount of Rs.9,582/- towards Service Tax and Rs.5,035/- towards interest and ordered for recovery of the balance Service Tax amounting to Rs.93,531/- under proviso to Section 73(1) of the Finance Act, 1994 and dropped the demand of Rs.4,44....

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.... by intimating jurisdictional Superintendent within a period of 15 days. The order passed by the Commissioner(Appeals) on the basis of the finding at Page 5.1 cannot be maintainable in law, since the Balance Sheet figure shows the total amount of income and the ST-3 Return figure amount for which Service Tax is payable which has not been considered by the Appellate Authority. (ix) The demand is also barred by limitation. The period of dispute is 2009-10 and SCN has been issued on 21/08/2012 on the basis of Audit Observation. The Audit found difference between Balance Sheet figure and ST-3 Return figure is not at all a suppression. The intention of the appellant to evade tax, the main ingredients is totally absent. Extended period c....