2024 (1) TMI 86

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....r (Appeals) rejected the appeal of the appellant and upheld the Order in Original dated 20.2.2017 passed by the Assistant Commissioner whereby he confirmed demand of service tax of Rs. 89,340/- under section 73 of the Finance Act, 1994 the Finance Act along with interest under section 75 and imposed an equal amount as penalty under section 78 and a penalty of Rs. 2,000/- under section 77 on the appellant. 2. We have heard learned counsel for the appellant and learned authorised representative for the Revenue. 3. The facts of the case are that an audit team of the department visited M/s. Bajrang Metallic Pvt. Ltd. to whom the appellant was providing manpower supply services and audited its records. The audit took a view that the appell....

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....ied under Cargo Handling Agency Service only from agencies and it cannot be charged from individual businesses. c) The ledger of Shri Bajrang Mettalic Industries Pvt. Ltd. which had entries against their name also shows that they had provided R M Processing work which refers to raw material processing work. Nothing in the records indicates that the appellant had provided Cargo Handling Agency Service. d) The appellant had a belief and still believes that no service tax was payable and hence it had not paid it. Therefore, extended period of limitation could not have been invoked in the case and penalties also should not have been imposed. 6. Learned authorised representative for the Revenue supports the impugned order. ....