9911796707
TMI Blog2018 (12) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... le, since the short-paid service tax was made good by the appellant through payments dated 05.06.2014 04.07.2014 and reflected the same at Part-G of ST-3 returns filed on 14.11.2014 - demand set aside. Rent a Cab Service - Held that:- Rent a Cab Service was exempted during the relevant period - demand do not sustain. Legal Consultancy Service - Held that:- Service tax is leviable on servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Notification No.30/2012, appellants were required to pay service tax through reverse charge mechanism on Manpower Recruitment/Supply Agency Service, Rent a Cab Service and Legal Consultancy Service. On the basis of the scrutiny of records, appellants were issued with a show cause notice on 19.11.2015 making allegations that out of the total expenditure of around ₹ 1.97 crores appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner (Appeals) did not give any relief to the appellant and upheld the said Order-In-Original dated 08.03.2017. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard learned Counsel for appellant. He has submitted that on the balance taxable value of ₹ 1,30,35,078/- appellant had paid service tax through two challans, one dated 04.07.2014 and another dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 73 of the Finance Act, 1994. Further, in respect of Rent a Cab Service he submitted that the said services for the year 2013-14 was exempted through Exemption Notification No.23/2012 dated 20.06.2012 at Serial No.23(b) which provided exemption from service tax for transport of passenger by a contract carriage. In respect of legal services, he has submitted that while paying Service Tax on rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal services, service tax is leviable on services provided by advocate and not on other charges claimed by advocate on court fees etc. I, therefore, do not find any merit in the impugned order, therefore, the impugned order is set aside and appeal is allowed. The appellant shall be entitled for consequential relief as per law. (Pronounced Dictated in Court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
