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TMI Blog2020 (2) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had filed ST-3 Return and the allegation is on the basis of information available in the public document i.e. balance sheet. Therefore, the suppression is not established. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.70648 of 2018 - FINAL ORDER NO.71958/2019 - Dated:- 27-11-2019 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Ankit Vishnoi, Advocate for Appellant Shri Pawan Kumar Singh, Authorized Representative for Respondent ORDER PER : ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Ankit Vishnoi, learned advocate on behalf of the appellant and Shri Pawan Kumar Singh, learned Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01 April, 2016. 9. And whereas, while comparing the various incomes shown in the Profit Loss Account vis-a-vis taxable value mentioned in ST-3 returns, as detailed in Table-1 2 above, it appears that the party has not paid service tax on the entire income as mentioned under various heads of Profit Loss Account viz. incentive received, and Reimbursement of expenses. Thus the party has short paid service tax amounting to ₹ 19,42,638/- under the category of service as per section 65B of the Finance Act, 1994, as calculated in the Table-4 below. Sl.No. Value shown in Balance Sheet of Incentive received and Reimbursement of Exp Value shown in ST-3 returns un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, Central Excise Commissionerate, 117/7, Sarvodaya Nagar, Kanpur as to why; i. Service Tax amounting to ₹ 19,89,491/-, (19,31,545/- + ₹ 38,631/- +19,315/-)including Education Cess and higher secondary education cess (as per Table 4 5 above) should not be demanded and recovered from them in terms of proviso to Section 73(1) of the Finance Act 1994. ii. Penalty should not be imposed upon them under section 76 of the Act ibid. iii. Interest on the short paid service tax by them should not be demanded from them under Section 75 of the Finance Act, 1994, iv. Penalty should not be imposed upon them under Section 77(1)(d) of the Finance Act, 1994 for contravention of the various provisions of Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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