2017 (1) TMI 1188

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..... ondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the order of the Commissioner (Appeals). 2. The relevant facts of the case in brief are that the respondent were engaged in providing service under category "Renting of Immovable Property Service". A Show Cause Notice dated 15.10.2013 was issued purposing demand of Service Tax of Rs. 12, 96, 909/- alongwith interest and t .....

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..... "Further, at the time of personal hearing", the advocate submitted as under:- The Advocate on behalf of the noticee submitted that there was confusion on account of stay granted by High court Delhi, in case of. M/s Home solutions India Pvt. Ltd. However, as they learnt that service tax is to be paid. They paid service tax with interest. Therefore, there was indeed some confusion on payme .....

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..... ed 19.05.2014 drawn on Bank of India. Therefore, the Noticee has deposited the total interest of Rs. 75,557,00 till date." 5. The Tribunal, in the case of M/s Amiresh Baruah Vs. CCE & ST, Dibrugarh [2014 (34) STR 855 (Tri.-Kolkata)] on the identical issue allowed the appeal of the assessee. The relevant portion has been reproduced. "5.1 I find that the ld. Commissioner while imposing penalty ha .....

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..... ides Appellants are Doctors by profession and immediately after pointing out their liability towards Service Tax, they as a law abiding citizen paid their entire liability of Service Tax along with interest. In view of these facts I do not find that the Appellants did not disclose their activity of rendering the taxable service with intention to evade payment of Service Tax. 5.4 It is further ob .....

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..... half of the Revenue, submitted that the enquiry letter was issued before deposit of the tax. I find on this particular issue, the Tribunal already held that no penalty would be imposed. Hence there is no reason to interfere with the impugned order. Accordingly, the appeal filed by the Revenue is rejected. CO also gets disposed off. (Pronounced in the open court)
Case laws, Decisions, Judgemen .....

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