TaxTMI 
TaxTMI 
2025 (8) TMI 1346
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....rom the Income Tax Department for the Financial Year 2014-15, it was observed that the assessee had not declared taxable value to the tune of Rs.12,17,926/- in their service tax returns and letters dated 19.11.2018 and 10.01.2019 were sent for submitting documents viz., Form-26AS, Profit & Loss Account/Balance Sheet and ST-3 returns with service tax payment particulars for the period from 2014-15 to 2017-18 (upto June, 2017). It is alleged that no reply to the letters were received from the assessee. In the wake of no response a summon dated 02.09.2019 was issued to the assessee seeking the above mentioned documents. In response to the summon, the assessee vide its letter dated 11.09.2019, submitted the copies of Balance Sheet/Profit & Loss....
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....52,008/- (Rupees Twenty Nine Lakh Fifty Two Thousand and Eight only) should not be demanded and recovered from the assessee under proviso to Section 73(1) of the Act read with Section 142 and 174 of the CGST Act, 2017. b. Interest at the applicable rate due on the amount of service tax of Rs.29,52,008/- should not be demanded and recovered from them under Section 75 of the Act, read with Section 142 and 174 of CGST Act, 2017 on the amount of Service Tax short paid and not paid. c. Interest amounting to Rs.8,677/- (Rupees Eight Thousand Six Hundred and Seventy Seven only) should not be demanded and recovered from them under Section 75 of the Act, read with Section 142 and 174 of CGST Act, 2017 on late payment of Service Tax....
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....n 142 and 174 of CGST Act, 2017 on late payment of Service Tax. iii. I impose a penalty of Rs.16,45,281/- under Section 78 of the Finance Act 1994 read with Section 142 & 174 of CGST Act, 2017. iv. I drop the demand of Service Tax on legal consultancy services by the assessee amounting to Rs.46,114/-. v. I impose a penalty of Rs.10,000/- under Section 77(1)(a) of the Finance Act, 1994 read with Section 142 & 174 of CGST Act, 2017. vi. I impose a penalty of Rs.10,000/- under Section 77(1)(d) of the Act read with Section 142 & 174 of CGST Act, 2017 for fails to pay the Service Tax electronically." 4. Being aggrieved, the assessee was in appeal before the first Appellate Authority and the learned Commissi....
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.... rate and mandatory penalty equal to the said amount of Service Tax under Section 78 of the Act, ibid. The appellant is also required to deposit interest of Rs.8,677/- under Section 75 of the Act, ibid for delayed payment of Service Tax during the relevant period. 14. As penalty under Section 78 of the Act, ibid has already been imposed upon the appellant as mentioned above, taking a lenient view, I vacate the penalty imposed upon them under Section 77(1)(a) & 77(1)(d) of the Act, ibid." 5. Being aggrieved, the Appellant assessee is in appeal before the Tribunal. 6. The learned Advocate appearing on behalf of the Appellant submits that the learned Commissioner (Appeals) did not give adequate opportunity to furnish the requisi....
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....icating Authority as per the specific directions in the foregoing paragraphs. ( Dictated and pronounced in open court ) ============= Document 1 20. Thus demand of service tax for all the years as per impugned show cause notice is summarised as under :- W F.Y Taxable value as Profit & Loss account Service tax rate (incl of applicable cesses) Service Tax payable Service Tax paid as per ST-3 Amount of service tax short paid 2014-15 4579992 12.36% 566087 172175 393912 2015-16 6647941 14.50% 963951 290886 673065 2016-17 8626249 15.00% 1293937 715633 578304 2017-18 (upto 30th June, 2017) 1089551 15.00% 163432 163433 0 TOTAL 20943733 2987407 1342127 1645281 Document 2 18. I further find that for the year 2017-18 ....