9911796707
TMI Blog2024 (3) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... s service tax, this is the negligence on the part of the investigating officers for harassment of the appellant - Moreover, the Notification No.45/2010-ST dated 20.07.2010 was available with the Department. Despite that, they issued a show-cause notice to the appellant to harass the appellant - Further, during investigation, they recovered amount of service charge which is treated as service tax which is not permissible in law. In that circumstances, it is held that the appellant has borne the service tax, which has been forcefully recovered by the respondent from the appellant and the service recipient has not borne any part of the service tax involved in this case. The appellant is not required to pay service tax on their activities in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notice, investigation took place. During further investigation, the appellants were directed to pay service tax, which the appellant did not pay. But further persuasion by the respondent, the appellant was forced to pay the said amount of service tax. 2.2 Thereafter, the show-cause notice was issued to the appellants to demand service tax along with interest and to impose penalty on them. 2.3 The matte was adjudicated and the benefit of exemption Notification No.45/2010-ST dated 20.07.2010 was denied to the appellant. But the appellant claimed that they are engaged in the said services against State sponsored scheme for electrification, State Government of Meghalaya. 2.4 Against the said impugned order, the appellant is before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.07.2010 was available with the Department. Despite that, they issued a show-cause notice to the appellant to harass the appellant. 7. Further, during investigation, they recovered amount of service charge which is treated as service tax which is not permissible in law. 8. In that circumstances, we hold that the appellant has borne the service tax, which has been forcefully recovered by the respondent from the appellant and the service recipient has not borne any part of the service tax involved in this case. 9. As the services rendered by the appellant to Meghalaya State Electricity Board are exempted from service tax as per the Notification No.45/2010-ST dated 20.07.2010, which is extracted herein below : 10. In view of this, we hold tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
