9911796707
TMI Blog2018 (6) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. - Service Tax Appeal No. ST/50717/2018-ST [SM] - Final Order No. 52261/2018 - Dated:- 20-6-2018 - HON BLE MR. AJAY SHARMA, MEMBER ( JUDICIAL ) For the Appellant : Mr. R.M Saxena, ( Advocate ) For the Respondent : Mr. H.C. Saini, A.R ORDER Per : Ajay Sharma This appeal has been filed from the Order-in-Appeal dated 14.11.2017. The appellant was registered under service tax for providing services viz. Short term accommodation., restaurants service, banquets service etc. A team of Central Excise officers had visited the premises of the appellant on 16.04.2013 and difference was noticed in the receipts shown in the balance sheet and the taxable value shown in the ST-3 returns. Thereafter, a show cause notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012-13 is re-assessed and reduced to ₹ 7,10,213.00 which is recoverable from them under Section 73(1) of the Finance Act 1994. 2. Interest at appropriate rate on the Service Tax payable is imposed under Section 75 of Finance Act 1994. 3. Penalty @ 50% of the Service Tax payable amounting to ₹ 3,55,107.00 is imposed under proviso to Section 77 of the Finance Act 1994 4. Penalty under Section 77 of the Finance Act 1994 is waived. 5. At the time of recovery of the above amounts, assessee s claim of partial payment or Service Tax and Interest is to be considered on verification of their authenticity and relevancy in the present issue. The instant appeal is disposed of in the above manner with consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not pressing in the issue of imposing of penalty under Section 73(3) of the finance Act. 6. So far as cum- tax benefits are concerned, ld. Counsel for the Appellant submitted that although they have filed the relevant documents before the adjudicating authority but by mistake they mentioned it under the heading Miscellaneous receipt and not under that particular head. 7. Since the appellant have already deposited the substantial amount towards their service tax liability which has not been disputed by the ld. AR and since now the only issue involved is about the service tax liability qua the Mandap Keeper and swimming pool service therefore, in the interest of justice, I remand the matter to the Adjudicating authority for the lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
