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TMI Blog2019 (2) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the demand of ₹ 1,39,322/- is liable to be set aside - Further, Security Service charges under reverse charge mechanism, 75% of Service Tax on gross amount which should be ₹ 9,10,180/- and service tax arises thereon ₹ 1,12,500/- instead of ₹ 1,23,563/- as wrongly calculated by the Department which requires rectification in the demand. Under the above circumstances, no demand was payable by the appellant. Penalty - CENVAT Credit - common input service of “Security Agency Service” - providing the exempted service namely “Trading of Goods” and taxable service such as vehicle repairing service and business auxiliary service - Held that:- The element of mis-statement, suppression of facts etc. with an intent to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 9, calculation of demand has been shown. In the said table in first column and 6th row it has been mentioned Less accrual basis commission (paid next year i.e. 2015-16) . In the said row under column having heading Gross amount as per B/S an amount of ₹ 399951/- has been shown and in the next column i.e. Service Tax liability as per B/S in the 6th row an amount of ₹ 49434/- is mentioned. I find that while the amount of ₹ 399951/- has been reduced from the total value the amount of ₹ 49434/- has been added which should have been deducted as this is the tax on the value for which the commission was paid in the next year. Hence the appellant s contention is acceptable and an amount of ₹ 98868/- has to be red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-payment / delayed payment of service tax. 12. In view of the above discussions, I uphold the order of adjudicating authority with partial modification of para 39(a) and 39(d) of the impugned order as below- 39(a) A demand of ₹ 2,37,741/- is confirmed against the appellant in terms of Section 73(2) of the Finance Act, 1994. The amount of ₹ 2,11,859/- paid by the appellant is appropriated. 39(d) Penalty of ₹ 861178/- under the provision of Section 78 of the Finance Act, 1994 is imposed on the appellant. The appellant being aggrieved is in appeal before the Tribunal. 2. The Ld. Adv. appearing on behalf of the appellants filed the Reconciliation Statement along with photocopy of the TR-6 challan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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