M/s M. Junction Services Ltd. Versus Commr. of CGST & Central Excise, Kolkata North
Service Tax
2019 (1) TMI 66 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 26-12-2018
S.T. Appeal No.78641/18 – FO/A/77158/2018
Service Tax
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri Nanda Kishore Kothari & Shri Akshay Goenka, both C.As. for the Appellant (s)
Shri S. Mukhopadhyay, Supdt.(A.R.) for the Revenue
ORDER
Per Shri P.K. Choudhary :
The present appeal is listed for admission today. After hearing both sides and despite the amount involved in this case being below the threshold of Rs. 2.00 lakhs, the appellant intends to contest the issue on merits, which is admitted.
3. With the consent of both sides, the appeal itse
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amount of Rs. 1,72,331/- as service tax (including cess) already paid on 30.03.2012, should not be appropriated.
(ii) An amount of Rs. 67,253/- calculated as interest should not be demanded and recovered from them in terms of Section 75 of the said Act and the said amount of Rs. 67,253/- already paid, should not be appropriated.
(iii) Penalty should not be imposed upon them in terms of Section 78 of the said Act for violation of the above mentioned provisions of the said Act and the said Rules.
(iv) Penalty should not be imposed upon them in terms of Section 77 of the said Act for non-obtaining Service Tax Registration and non-submission of ST-3 Returns for material period.
5. The Adjudicating Authority confirmed the demand of Service T
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vice tax along with interest had already been paid by the assessee, for which, separate show-cause notice was issued, which culminated into a separate proceeding altogether. Subsequently, present show-cause notice has been issued for demanding service tax on the amount of Tax Deducted at Source (TDS), which was inadvertently left out by the assessee. On being pointed out, they immediately paid the amount of Rs. 1,72,331/- along with interest amounting to Rs. 67,253/- and intimated to the jurisdictional authorities.
8. I find that there is no material available on record to establish the allegation of suppression of facts, mis-declaration etc. with an intent to evade payment of service tax. On the other hand, the appellant assessee immediat
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