2019 (1) TMI 66 – CESTAT KOLKATA – TMI – Imposition of penalty – tax with interest paid on being pointed out – no suppression of facts – Held that:- The appellant assessee immediately paid the entire amount of service tax and intimated the same to the Range Officer by producing fresh documents – further, 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 – it is a fit case for waiver of penalty – penalty set aside – appeal allowed – decided in favor of appellant. – S.T. Appeal No.78641/18 – FO/A/77158/2018 – Dated:- 26-12-2018 – SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Nanda Kishore Kothari & Shri Akshay Goenka, both C.As. f
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reverse charge mechanism, Service Tax Rules, 1994. Subsequently, the assessee paid the service tax along with interest. Thereafter, a show-cause notice dated 05.10.2012 was issued on the following grounds : (i) An amount of ₹ 1,72,331/- as service tax (including cess) should not be demanded and recovered from the said assessee in terms of Proviso to Section 73 (1) of the said Act and the amount of ₹ 1,72,331/- as service tax (including cess) already paid on 30.03.2012, should not be appropriated. (ii) An amount of ₹ 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 ₹ 67,253/- already paid, should not be appropriated. (iii) Pen
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ority and contested the imposition of penalties. The lower appellate authority dismissed the appeal. Hence, the present appeal before the Tribunal. 6. Heard both sides and perused the appeal records. 7. It is observed from the show-cause notice that the allegation was regarding non-payment of service tax under the category of Consultancy Service and on perusal of record, I find that the entire demand of service 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 t
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