2025 (3) TMI 431

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....o the extent that the demand of service tax on 'sale of spares, accessories & oils are set aside. However, the demand on labour income and target incentive is confirmed. Levy of penalty is accordingly also modified" 2.1 The appellant was providing taxable services viz- Business Auxiliary Service, Authorised Service Station Services etc. 2.2 During the course of audit it was observed that appellant was not discharging their tax liability properly. 2.3 Show cause notice dated 16.12.2019 was issued to the appellant asking them to show cause as to why- "(i) Service Tax amounting to Rs.89,67,101/- for the period from April, 2017 to June, 2017 should not be demanded and recovered from them under Section 73 (1) Finance Act, 1994. (ii) Int....

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....under Section 76 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017. (iv) I also impose a penalty of Rs.10,000/- (Rupees Ten Thousand only) under Section 77 of the Finance Act, 1994 on the party for contravention of rules and provisions of Act read with Section 174 of the CGST Act, 2017." 2.5 Aggrieved appellant have filed appeal before Commissioner (Appeals), which has been dismissed as per the impugned order referred in para-1 above. 2.6 Aggrieved appellant have filed this appeal. 3.1 Learned Counsel for the appellant through letter dated 07.02.2025 has requested for adjournment. I have heard Smt Chitra Srivastava Authorized Representative appearing for the revenue. 4.1 I have considered the impugned orders along....