9911796707
TMI Blog2018 (2) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax paid by them in respect of the entire services is available to the appellant as credit. As soon as the same was pointed out by Revenue, the appellant deposited the same alongwith interest - penalty set aside - appeal allowed - decided in favor of appellant. - ST/41975/2016 - 42724/2017 - Dated:- 3-11-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant: Shri V.P. Prabhu, For the Respondent: Shri Arul C. Durairaj, Supdt. ORDER Brief facts of the case are that the appellant is engaged in providing services of General Insurance Business, Insurance Auxiliary services, Business Support Services, Management and Business Consultants Services, Man-power Recruitment Service and Renting of Immova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts not in dispute are that the appellant had shared certain common services between their sister Units, who operated from the same premises as that of the appellant. The appellant had collected the proportionate amount including service tax from them for the common services, namely, Rent, Man-power Recruitment agent, Housekeeping, Electricity, Telephone etc., based on the utilisation of each unit. However, the appellant had availed full credit on the services instead of availing their portion of service tax credit. On being pointed out, the appellant paid the service tax involved on such services. Although, the appellant had paid the entire disputed service tax and interest even before the issuance of show-cause notice, such pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d investigation and in-depth study of the records and other correspondences of the appellant and as already stated the appellant had failed to declare the correct facts in their ST-3 returns filed with the department. Therefore, there exists clear grounds for suppression of facts with a malafide intent to evade payment of tax. The appellant also being a large scale Unit cannot be heard to be pleading ignorance of law albeit ignorance of law is not an excuse and as such, this is a classic case of non-payment of tax with no valid reasons for such non-payment. Therefore, the plea of the appellant for non-issuance of notice under section 73(3) of the Finance Act, 1994 is without merit. 5. The challenge in the present appeal is only to impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
