9911796707
TMI Blog2019 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... been deducted in terms of the contract between the parties, and the appellant is not entitled to receive the same, at any further point of time, in such case, the amount of consideration under Section 67 of the Act stands ipso facto reduced - on such penalty, no service tax is exigible or chargeable - demand set aside. Construction of road done for M/s.Bhagwati construction Suppliers, Jhansi - HELD THAT:- The demand has been confirmed for want of sufficient evidence by the court below. This demand is set aside and the matter is remanded to the file of the Adjudicating Authority for de novo consideration - Penalty set aside as there is no suppression of facts or deliberate default on the part of the appellant. Appeal allowed in part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to non-payment of service tax on the amount of TDS (Income Tax) deducted by the principal from the amount approved or passed on their bills. The appellant accepted the objection of the Revenue, as is evident from the compliance record in the Audit Note and had deposited the service tax on TDS for the period April, 2006 to Sept. 2010 along with interest. For the period subsequent to 30.09.2010 also, the appellant admittedly deposited the service tax on the amount of TDS. Show cause notice dated 8.10.2012 was issued invoking the extended period of limitation for the period April, 2007 to March, 2012 demanding service tax on the amount of penalty deducted by the principal from their bills. This penalty is towards deployment of less personnel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this view of the matter, we hold that the demand of service tax for the extended period of limitation is bad, thus is set aside. Sofar as the demand for normal period is concerned, we hold that if the amount of penalty has been deducted in terms of the contract between the parties, and the appellant is not entitled to receive the same, at any further point of time, in such case, the amount of consideration under Section 67 of the Act stands ipso facto reduced. Accordingly, we hold that on such penalty, no service tax is exigible or chargeable. Accordingly, the demand on this account is set aside. 8. So far as the construction of road done for M/s.Bhagwati construction Suppliers, Jhansi is concerned, the demand has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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