2018 (4) TMI 1168

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..... rvice recipient. It is not a case of non-levy or non-payment on account of any misstatement or suppression of facts with intend to evade payment of duty - penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No.ST/70557/2016-ST[SM] - Final Order NO- 71541/2017 - Dated:- 15-11-2017 - Mrs. Archana Wadhwa, Hon'ble Member (Judicial) For The Appellant : Shri K.R. Sin .....

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..... y imposed by the lower authorities. 4. The learned advocate appearing for the appellant submits that they were depositing the service tax on receipt basis i.e. as and when the consideration for the services provided to M/s Dalla Cement was received by them whereas, M/s Dalla Cement was maintaining the records on accrual basis. The said fact has led to the short payment of service tax, which, in .....

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