9911796707
TMI Blog2019 (6) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... 0th day of June, 2011 or where the invoices issued upto 30.06.2011. Admittedly, in this case, the appellant has paid service tax on receipt basis for invoice issued upto 30.06.2011, which is in compliance with Rule 9 of Point of Taxation Rules, 2011 and on billing basis for the bill raised on or after 01.07.2011 as per Rule 3 of Point of Taxation Rules, 2011. Thus, the appellant has correctly discharged its service tax liability of ₹ 2,66,601/-. Penalty u/s 78 of FA - HELD THAT:- Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest, which is also almost equal to the amount of demand, it is my considered view that no penalties should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to as the said Rules) as incorporated vide Notification No.03/2012-ST dated17.03.2012 the Additional Commissioner of erstwhile Service Tax, Service Tax-I Commissionerate, Kolkata (here-in-after referred to as the Adjudicating Authority) has observed that for the period 2009-10 to 2010-11 Serv ice Tax was payable on receipt basis and in respect of 2011-12, he contended that if the amount received in the previous year was less than ₹ 50 lakhs then only benefit could be given in the current year upto a total of ₹ 50 lakhs. The adjudicating authority recalculated the demand in respect of year 2011-12 by taking into account the figure of Closing Debtors for the said year which had not been considered in SCN. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was for the period 2011-12. ii) In the instant case the tax liability of the respondent has been determined in respect of provision of Business Auxiliary Service by them falling under sub-clause (zzb) of Clause (105) of Section 65 of the said Act, which not being one of the specified services as stated under Rule 7 of the point of Taxation Rules, 2011. Hence, the point of taxation in the instant case to be determined as per the provisions of Rule 3 of the point of Taxation Rules, 2011, i.e., the time when the invoices for the service provided or to be provided is issued or in other words on billing basis for the period 2011-12. The adjudicating authority erroneously recalculated the demand for the said year as ₹ 7,45 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt basis for the invoices issued upto 30.06.2012 as per the transitional provision as contained in Rule 9 of point of Taxation Rules, 2011 and on billing basis for the bill raised on or after 01.07.2011 as per Rule 3 of point of Taxation Rules, 2011. Detail calculation relating to tax payable and paid for the period 2011-12 alongwith supporting documents were also filed. On the other hand, the Ld. D.R. on behalf of the Revenue, reiterates the findings of the O-I-A and made the Bench go through at page 24 of Appeal Paper Book, which is a part of Grounds of Appeal filed by appellant and argues that transitional rule will not be applicable as the said rule read as Nothing contained in this sub-rule shall be applicable , Relevant text of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n provision has been completed before 01.04.2011 or 01.07.2011, as the case may be. It is also clarified that the payments received before the new rules come into force do not require any transitional provisions as they are already required to pay tax on payment basis. Further, the Ld. Consultant submitted the following documents to establish the amount received during the period 01.04.2011 to 30.06.2011 and the amount of bills raised by the appellant w.e.f. 01.07.2011. 1. Copy of Chartered Accountant certificate 2. Copy of Party Ledger 3. Copy of Bank Statement 4. Copy of Bills raised during the period 2011-12 5. Copy of ST-3 return for the period 2011-12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice issued upto 30.06.2011, which is in compliance with Rule 9 of Point of Taxation Rules, 2011 and on billing basis for the bill raised on or after 01.07.2011 as per Rule 3 of Point of Taxation Rules, 2011. Thus, I hold that the appellant has correctly discharged its service tax liability of ₹ 2,66,601/- in the following manner:- Service Tax paid Amount (Rs.) i) As per ST-3 Return 2,10,536/- ii) Through Challan No. 50116 dated- 15.02.2016 7,454/- iii) Through Challan No. 00153 dated- 14.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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