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TMI Blog2018 (10) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : Ms. S. Sridevi, Advocate For the Respondent : Shri. B. Balamurugan, AC (AR) ORDER PER BENCH : Brief facts are that the appellants were engaged in providing services under Renting of Immovable Property. Based on intelligence that they were not discharging the appropriate service tax, investigations were conducted. Accordingly, Show Cause Notice dated 09.03.2012 was issued. After due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 2010 and the appellant had adjusted the advance towards rent due for this period. However, the Department has adjusted the advance received by the appellant towards the demand raised for the period 2007-08 which is not proper for the reason that the appellant would be burdened with higher amount of interest. 2.2 She submitted that the matter requires to be remanded to the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Upaj Mandi Samiti vs. Commissioner - 2018 (13) G.S.T.L. J97 (S.C.) * Krishi Upaj Mandi Samiti vs. Commissioner - 2018 (13) G.S.T.L. J36 (S.C) * RIICO Ltd. vs. Commissioner - 2018 (12) G.S.T.L. J219 (S.C.) * Commissioner vs. Mohan Goldwater Breweries Ltd. - 2018 (11) G.S.T.L. J85 (S.C.) * Union of India vs. Home Solution Retail India Ltd. - 2009 (15) S.T.R. J23 (S.C.) * Union of India vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant pay a higher amount of interest. It is submitted by the Ld. Counsel that they have discharged the service tax liability along with interest by calculating the adjustment of advance received by them to the rent dues for the period October, 2009 to March, 2010. We find that this contention is proper and we remand the matter to the adjudicating authority for re-quantification in the manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed under Section 78(1) of the Act cannot sustain and requires to be set aside, which we hereby do. 7. From the discussions made above, we hold that the impugned Order requires to be remanded back to the adjudicating authority for the purpose of re-quantification in the manner discussed above. The impugned Order is modified to the extent of setting aside the penalty imposed under Section 78(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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