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TMI Blog2017 (1) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax cannot further be claimed from the appellant. Thus, in this case, no mala fides can be attributed to the appellant, justifying imposition of penalty - penalty set aside. Interest - Held that: - since the service tax in question was not deposited within the stipulated time frame and deposited belatedly by MPCON on behalf of the appellant, we are of the view that the appellant is li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Rajya Shiksha Kendra, Bhopal. Such services provided by the appellant fall under the taxable category of Consulting Engineer Service. For providing such taxable service, the appellant had received ₹ 44,32,690/- from MPCON as advance, but did not discharge the service tax liability as the appellant, during the material time, was not registered with the Service Tax Department. The service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax amount of ₹ 4,83,383/-, the balance amount was paid by MPCON to the appellant and the service tax amount was directly deposited by it into the Government account. Since the service tax liability has been discharged by MPCON, which has been appropriated in the impugned order, no mala fides can be attributed for levy of penalty on the appellant. Thus, he prays that the benefit of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the invoice and retained the said amount with it in order to defraud the Government revenue. Since the amount of service tax claimed by the appellant was deposited by MPCON into Central Government account as per the policy adopted by them, the service tax cannot further be claimed from the appellant. Thus, in this case, no mala fides can be attributed to the appellant, justifying imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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