2020 (4) TMI 640

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..... har Garg, Chartered Accountant For the Respondent : Shri Santosh Kumar Agarwal, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by learned Chartered Accountant, Shri Tushar Garg appearing on behalf of the appellants and learned A.R., Shri Santosh Kumar Agarwal, appearing on behalf of the Revenue, we note that through the impugned order ser .....

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..... ly stated in Table B in Para 5 that the entire calculation of service tax demanded from the appellants was in respect of free services and in respect of each free service Revenue had presumed that the appellant had collected Rs. 625/- which is also clear from the show cause notice that the said figure of Rs. 625 was not forthcoming out of any record in respect of free services maintained by the ap .....

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..... we hold that the appellants were already registered and therefore, the said penalty is not sustainable. 3. To sum up we hold that without interfering with the service tax along with interest paid by the appellant before issue of show cause notice, we set aside the remaining part of the impugned order. In above terms appeal is allowed. (Dictated and Pronounced in open Court)
Case laws, Decisi .....

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