TaxTMI 
TaxTMI 
2025 (1) TMI 1776
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.... Finance Act, 1994; (ii) I confirm the demand of interest, at the appropriate rate, on the aforesaid (sl. No. 1) Le Rs. 1,15,85,153/-confirmed amount of demand of service tax, under the provisions of Section 75 of the Finance Act, 1994, (iii) I Impose a penalty of Rs. 1,15,85,153/- [Incl. Ed.Cess& H.& S. Ed. Cess) (Rupees One Crore Fifteen Lacs Eighty Five Thousands One Hundred & Fifty Three only] upon the said party under the provisions of Section 78(1) of the Finance Act, 1994.If the party opts to deposit the amount of service tax alongwith appropriate interest & penalty within 30 days of receipt of this order so confirmed, the penalty is reduced to 25% of the amount of service faxin terms of second land Horst proven of section 781 11 of Finance Act, 1994 as amended. (iv) I impose penalty of Rs. 10,000/-only (Rupees Ten Thousand only) as imposable under section 77(1) of the Finance Act, 1994. (v) I impose pettaltyRs.10,000/-only (Rupees Ten Thousand only) as imposable under the of Section 77(2) of Financе Асt, 1994. All the adjudged dues should be paid forthwith." 2.1 Appellant is registered with the department for....
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....ismissed as per the impugned order. 2.7 Aggrieved appellant have filed this appeal. 3.1 We have heard Shri Balram Mishra learned Consultant appearing for the appellant and Shri Manish Raj learned Authorised Representative appearing for the revenue. 3.2 Arguing for the appellant learned Consultant submits that- ⮚ During the financial year 2015-16 appellant provided transport services to corporate entities i.e. L.G. Electronics Pvt. Ltd., Jubilant Logistics Ltd., Llyod Engineering Ltd., Haier Appliances (I) Ltd., Empire Home Appliance Pvt. Ltd., Franke Faber India Ltd., MIRC Electronics Ltd. ⮚ Appellant is providing Goods Transport Agency Services and in terms of Notification No.30/2012-ST dated 20.06.2012 the recipient of service is liable to pay service tax. ⮚ The service tax due on the value of taxable services has been paid by the service recipients, hence, they were not required to pay any service tax in respect of these services provided to foreign entities. ⮚ They gave on hiring trucks to other transport companies and received rentals which were exempted from service tax vide entry no.22(b) of notificatio....
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....ce (I) Pvt. Ltd 69,25,520/ - 5 Empire Home Same as above N/A Appliances Pvt Ltd. 12,11,230/ - Same as above N/A 6 7 Franke Faber India Pvt. Ltd. Jaipur 6,91,560/- Same as above N/A 8 Golden Transport Company Ltd. 6,500/- Same as above N/A 9 MIRC Electronics Ltd. Sugam 12,30,607/ - Same as above N/A 10 Parivahan Pvt. Ltd. KAF 7,000/- Same as above N/A Footwear Industries 3,31,717/- Under RCM in terms of entry 2 of Notification No. 30/2012-ST. dated 20.06.2021 since, the client is factory registered under the Factories Act, 1948. N/A 11 Metro and Metro 3,36,735/- Same as above N/A 12 Union Roadways Corporation 5,17,685/- Exempted in terms of in terms of entry 22(b) of Notification No. 25/2012- ST, dated 20.06.2012 since, the client is a GTA N/A 13 Glass Word 64,000/- Taxable N/A Total 8,24,00,827/- 4.3 They also produced certificates from the service recipients to state that the service recipient has discharge the service tax liability in terms of N....
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.... (II) The extent of service tax payable thereon by the person who provides the service and the person who receives the service for the taxable services specified in (I) shall be as specified in the following Table, namely : TABLE Sl. No. Description of a service Percentage of service tax payable by the person providing service Percentage of service tax payable by the person receiving the service 1. .................... .......... .......... 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% 4.5 In the present case the maximum amount received from M/s L.G. Electronics India Pvt. Ltd. and other similar corporate entities who were required to pay service tax on reverse charge basis as per the above notification. Though appellant have produced certificates from the concern corporate entities, the Educational Guide has clarified the issue as follows:- 10.1 Partial Reverse Charge With effect from 1.7.2012 a new scheme of taxation is being brought into effect whereby the liability of payment of service tax shall be both on the s....
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.... 4.7 Impugned order do not decide the issue by looking into the above details which are part and parcel of the impugned order and recorded in para no.3.2.3 whereby entire difference between gross value of services as indicated in ST-3 return and ITR return has been explained. The impugned order which is totally non-speaking on this point cannot be upheld and lacks merit. 4.8 As we do not find any merits in the demand of service tax, demand for interest and penalty imposed also needs to be set aside. 4.9 Similar view has been taken by various benches of the Tribunal in the cases referred above by the appellant. 5.1 Appeal is allowed. (Operative part of the order pronounced in open court) ============= Document 1 Annexuse-C-6 -173 LG LG Electronics India Pvt. Ltd. (16th to 20th Floor) C 001 , Tower D , KK Project ,Sector - 16 B ant ant mist Gestam Buddha Nagar Neida - 201 301 Dist. Gautam Buddha Nagar, UP (India) To Whomsoever It May Concern That We, LG Electronics India Pvt. Ltd. ("LGEIL"), registered with Service Tax having Centralized Registration No. "AAACL1745QST003 registered at Noida Service Tax Commissionerate. We were procuring services ....