2025 (9) TMI 480

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....021 was issued proposing to demand Service Tax amounting to Rs.2,70,303/- on the gross receipts as reflecting in Form 26AS statement for the Financial Year 2016-17. The Adjudicating Authority confirmed the demand as proposed in the SCN and also imposed equal penalty under Section 78 and penalty of Rs.10,000/- each under Sections 77(1)(a), 77(1)(c), 77(1)(d) & 77(2) and Rs.40,000/- under Section 70 of the Finance Act, 1994. 3. Being aggrieved, the Assessee filed appeal before the First Appellate Authority and the learned Commissioner (Appeals) observed that the Assessee was eligible for abatement in terms of Notification No.26/2012-ST dated 20.06.2012 as amended by Notification No.08/2016-ST dated 01.03.2016 (Serial No.7) at the rate of 7....

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.... (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; (iii) provided or agreed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory; (iv) provided or agreed to be provided by,- ....

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....n receiving the service 1. in respect of services provided or agreed to be provided by an insurance agent to any person carrying on insurance business Nil 100% 2. in respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road Nil 100% 3. in respect of services provided or agreed to be provided by way of sponsorship Nil 100% 4. in respect of services provided or agreed to be provided by an arbitral tribunal Nil 100% 5. in respect of services provided or agreed to be provided by individual advocate or a firm of advocates by way of legal services Nil 100% 6. in respect of services provided or agreed to be provid....

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....s, where both service provider and service recipient is the persons liable to pay tax, the service recipient has the option of choosing the valuation method as per choice, independent of valuation method adopted by the provider of service. 2. This notification shall come into force on the 1st day of July, 2012." 9. In view of the above provisions of law, notified by the aforesaid notification, one of the service receiver of the Appellant is a Private Limited Company and other service receiver is a Partnership Firm and since the Appellant is a HUF, the Appellant is not liable to pay Service Tax, but the service recipients are liable to pay Service Tax under RCM in the instant case. The Appellant have also filed copy of ledger acc....