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TMI Blog2024 (10) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... s produced the reconciliation statement, which shows that that against the short payment of Rs.4,20,162/-, the appellant has paid excess amount of Rs.4,62,251/-. Therefore, the demand of Rs.4,20,162/- is not payable by the assessee. With regard to the appeal filed by the Revenue against the impugned order, it is found that the assessee has later paid the service tax on advance received on Customs House Agent Service and no service tax is payable by the assessee on reimbursable expenses in terms of the decision of the Hon ble Supreme Court in the case of Intercontinental Consultants Technocrats Private Limited [ 2018 (3) TMI 357 - SUPREME COURT] - there are no merit in the appeal filed by the Revenue and the same is dismissed. Penalty - HELD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee provided both taxable and non-taxable service during the impugned period and they were providing exempted service for clearance of goods in respect of World Health Organization. In terms of Sub-Rule 2 of Rule 6 of Cenvat Credit Rules, 2004, an assessee providing both taxable and nontaxable/ exempted service, is required to maintain separate accounts for receipt, consumption and inventory of input or input service, meant for providing output service and the quantity of input meant for use in the services and take cenvat credit only on that quantity of input or input service, which is intended for providing output service, on which service tax is payable. In this case, the assessee has neither maintained the separate accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced the reconciliation statement, which shows that the assessee has paid the service tax of Rs.91,32428/- instead of amount of Rs.86,70,177/-. Therefore, the assessee has paid excess service tax. With regard to dropping the demand by the adjudicating authority on short payment of service tax of Rs.7,24,852/-, it is his submission that at the time of receiving the advance, the assessee although was liable to pay service tax, which was paid later on, the service tax has been discharged, therefore, the said demand has rightly dropped by the adjudicating authority. It is further submitted that the service tax of Rs.1,75,35,568/- pertaining to reimbursable expenses, the same is not payable by the assessee in terms of the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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