9911796707
TMI Blog2018 (4) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent amendments - there is no question of charging any interest and levy of any penalty on the appellant assessee. Appeal allowed - decided in favor of appellant. - ST/71008/2016-ST[SM] - FINAL ORDER NO. – 70772/2018 - Dated:- 17-4-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Pradeep Korde (Con.) for Appellant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: Anil Choudhary This is the second round of litigation. Earlier this matter, had reached before this Tribunal in Appeal No.171/2012 SM wherein this Tribunal vide Final Order No.830/2012 SM branch, observed - the appellant having suffered service tax demand of ₹ 1,54,776/- with penalty of equal amount under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 To 31.10.2009 Service Tax 72027 Edu. Cess 1441 SHE Cess 719 Interest 7952 Total 82139 82139 Challan No. date not legible but cheque date is 18.12.2008. The party have mentioned deposit date as 18.12.2009. 01.11.2009 To 25.02.2010 Service Tax 15269 Edu. Cess 305 SHE Cess 153 Interest 309 Total 16036 16081 Challan No. date not legible but cheque date is 23.03.2010. The party have mentioned deposit date as 15.03.2010. March, 2010 Service Tax 2057 Edu. Cess 41 SHE Cess 21 Total 2119 2119 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 01/07/2009 wherein the total tax payable comes to ₹ 82,139/- and the same have been deposited by challan dated 17/12/2009, for the further period November 2009, to February, 2010 service tax is payable ₹ 16,081/- which have been paid by challan dated 23/03/2010 and further for the month of March 2010 the tax payable ₹ 2,119/- have been paid on 31st March 2010 by separate challan. Thus, I find that the Courts below have erred in observing that the appellant have not deposited the tax and or the challan's are not legible. Accordingly I hold that the appellant had deposited the service tax on reverse charge basis. Further, I find that period in dispute is from August, 2006, wherein the issue of payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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