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TMI Blog2023 (1) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been confused between what is a credit and what is a debit and came to a conclusion that the amounts advanced by the appellant were amounts received by it. The correct facts were presented by the appellant in reply to the SCN and also during the personal hearing as recorded in the impugned order. However, while giving her findings, the Commissioner has recorded just the opposite as facts. The entire case is built on a mistaken reading of the ledgers by the audit team and continued in the SCN. Even after the correct facts were presented, the demand was confirmed in the impugned order without giving any reasons. Once it is found as a fact that the appellant had given advances and not received them from M/s. Usha Fabs Pvt. Ltd., noth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticee could, however avail the benefit of the proviso to Section 78, wherein, it has been laid down that if they deposit the entire amount of service tax along with interest within 30 days from the date of the communication of the Order, then the penalty amount under Section 78 shall be reduced to 25% provided the reduced penalty is also paid within the same time frame as specified above. (iv) I refrain from imposing any penalty under Section 76 of the Act . 2. The appellant is registered with the department and provides taxable services viz., Renting of Immovable Property Service and Business Auxiliary Service. Its records for the period 2007-2008 to 2010-2011 were audited by a team of service tax Commissionerate and the team observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Therefore, she gave advances to promote the business of M/s. Usha Fabs Pvt. Ltd. He took us through the relevant balance sheets and ledgers and demonstrated that the amounts were, indeed advanced by the appellant and not received by it. 6. He submits that this fact was specifically mentioned in the appellant s reply dated 10.12.2012 to the SCN paragraph (v) of which reads as follows: (v) In this, para you have stated that the assessee had taken advances from M/s Usha Fab Pvt. Ltd. amounting to Rs. 97.01 lacs, Rs. 143.90 lacs and Rs. 103.19 lacs. In this respect, this is to submit that the assessee has not taken the above amounts, but rather has given the above amounts to the company. Therefore, your observation and applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sha Vaid. Hence, there was no question of payment of Service Tax . 8. He submits that after considering these submissions, the Commissioner has recorded in her findings, facts which are just the opposite of the truth as follows: The Balance-sheets of the Noticee for the year 2008-2009, 2009-2010 and 2010-2011 prove that the Noticee had not taken advances from M/s Usha Fab Private Ltd. amounting to Rs. 97.01 lacs, Rs. 143.90 lacs and Rs. 103.19 lacs during the respective years and apart from that the Noticee also accepted the fact that M/s Usha Fabs Pvt. Ltd. was using that place for commercial purposes . 9. He, therefore, submits that the appeal needs to be allowed and the impugned order needs to be set aside with consequential re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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