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TMI Blog2016 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ustained. - decided in favour of appellant - Appeal No. ST/1212/2011-ST[SM] - Final Order No. 50852/2016 - Dated:- 11-2-2016 - Hon ble Shri R.K. Singh, Member (Technical) For the Appellant : Shri Vikas, Advocate For the Respondent : Shri K. Poddar, AR. ORDER Per R. K. Singh Appeal has been filed against order-in-appeal dated 28.03.2011 which upheld the primary adjudication order passed by the Additional Commissioner the order portion of which is reproduced below:- 1. I hereby confirm the service Tax amounting to ₹ 35,705/- (Rs. Thirty Five Thousand Seven Hundred and Five Only) and order recovery of the same from M/s. SAMPL Communications Pvt. Ltd. under Section 73 of the Finance act, 1994 as amended. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I hereby impose penalty of ₹ 1000/- (Rs. One Thousand Only) under Section 77 of the Finance Act, 1994 on M/s. SAMPL Communications Pvt. Ltd. 7. I refrain from imposing penalty under section 78 of the Finance Act, 1994 on M/s. SAMPL Communications Pvt. Ltd. as penalty has already been imposed on them under Section 76 of the Finance Act, 1994. 2. Ld. Advocate for the appellant has pleaded/contended as under:- (A) Short payment of ₹ 35,704/- is admitted. (B) The interest liability is also admitted. (C) Regarding demand of ₹ 276,047/-, the appellant has contended that this demand arises on the ground that the appellant provided the exempted service during the period October, 2007 to March 2008. But, during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted service of value ₹ 94,953/-. This amount, it is claimed was actually not pertaining to exempted service but was outstanding amount to be covered from the Indra Gandhi Employee State Insurance Hospital, and therefore, was mentioned in the column meant for exempted service in ST-3 return as no tax was paid thereon and that this amount was subsequently recovered and tax was paid thereon. I find that in the show cause notice or in the orders of the lower authorities, there is no identification as to what was the exempted service which the appellant provided during the relevant period. The onus is clearly on Revenue to establish that the appellant had provided exempted service during the relevant period and that onus has not been di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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