2013 (8) TMI 565

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..... sector and as such not well versed with the nuances of taxation - assessee had neither collected any service tax from their clients as provision of service nor have charged or claimed the service tax from their clients - The claim that they came to know about the service tax liability only after investigation by the department – no reason to interfere with the order of the Commissioner (Appeals) .....

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..... the respondent deposited the entire tax amount of Rs.8,31,970/- along with interest. A show-cause notice was issued to appropriate the tax and interest and also to impose penalty. The adjudicating authority confirmed the demand of tax along with interest and appropriated the same with the amount already deposited by the respondent but the imposition of penalty was dropped under Section 80 of the .....

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..... es as 'income'. The internal audit observed that they were liable to pay tax on such income. He further submits that the respondent had immediately deposited the entire amount of tax along with interest in order to avoid any further litigation. 5. After hearing both sides and on perusal of the records, the relevant portion of the order of the Commissioner (Appeals) is reproduced below:- "5. .....

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..... e Act, 1994. The respondents in their written submission stated that they paid the full service tax voluntarily based on the income as assessed by the Income Tax authorities irrespective of the fact whether the said income was received or accounted in their banking account etc. The respondents submitted that the service tax was paid on his own volition along with interest without even being prodde .....

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..... I find that the Commissioner (Appeals) had also considered the case laws as duly recorded ill the impugned order. It is noted that the Income Tax authorities assessed the amount in question as an 'income - earned by way of commission'. It is also noted that the respondent is an individual land broker. 7. After considering all the facts and circumstances of the case, I do not find any reason to .....

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