TaxTMI 
TaxTMI 
2024 (7) TMI 314
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.... One appeal is filed by Service Tax assessee M/s. Right Resources Corporate Support Services Pvt. Ltd. (hereinafter referred to as "Right Resources") and the other appeal is filed by Revenue. 2. Right Resources were engaged in providing cleaning and housekeeping services to their clients. They were registered with Service Tax Department and were also regularly paying service tax. Right Resources were also selling goods to their clients by issue of invoices and payment of VAT on such sale. Right Resources were paying service tax on the amount charged for services of cleaning and housekeeping. However, they were not including the value of such goods for determination of service tax which were sold under invoices and on which VAT was paid. ....
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....use notice, series of show cause notices were issued on 15.09.2013, 11.02.2015 and 01.10.2015 covering the period from April 2012 to March 2015 raising demand of service tax of Rs.15,59,526/-, Rs.19,81,648/- and Rs.11,42,843/- respectively. All the above stated four show cause notices were contested by Right Resources. In their reply dated 11.03.2013, 14.02.2014 and 15.02.2015, Right Resources have submitted that service tax demand of Rs.85,06,406/- relates to sale of goods and materials for provision of services and, therefore, service tax was not payable on the same. Right Resources have further stated that out of the demand of amount of Rs.4.51 crores, para 16 of the show cause notice dated 09.10.2012 states that Rs.2,79,90,527/- was alr....
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....10.2012, learned original authority confirmed the demand of Rs.12,85,404/- stating that the said demand was pertaining to the items which were consumed during provision of service. Such similar demands were confirmed in respect of the remaining show cause notices to the tune of Rs.2,09,961/-, Rs.2,81,298/- and Rs.1,66,074/-. Therefore, in all the above stated four show cause notices put together, the original authority has confirmed demand of Rs.19,42,737/- and dropped the demand in respect of remaining amounts by invoking the provisions of sub-section (3) and (4A) of Section 73 of Finance Act, 1994 read with CBEC circular No.137/167/2006-CX-4 dated 03.10.2007. Aggrieved by confirmation of demand of Rs.19,42,737/-, Right Resources have pref....
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....th said circular dated 03.10.2007 and the demand was dropped by learned original authority and prayed that the same should have been confirmed and equal penalty should have been imposed and Revenue has not given any reason for not accepting the finding by learned original authority that the said demand was covered by sub-section (3) and (4A) of Section 73 ibid and said CBEC circular dated 03.10.2007. 4. Heard the learned Authorised Representative. Learned AR has submitted that the demand confirmed by learned original authority was in respect of goods consumed during provision of service and, therefore, the said confirmation was in accordance with law. He has further submitted that learned original authority has erred in not confirming th....