9911796707
TMI Blog2024 (12) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmed. 2. The appellant is engaged in providing telecommunication service, renting of immovable property service etc. having service tax registration in various locations. Later on they obtained the centralised registration at Chennai on 7.5.2015. 3. During the course of audit, it was noticed that the appellant had availed legal services by engaging advocates and paid legal fees but did not pay the service tax under Reverse Charge Mechanism (RCM). The Bharat Sanchar Nigam Limited a corporate body, is liable to discharge the service tax liability with effect from 01.07.2012 on such legal services provided by the lawyers as the recipient of service under Reverse Charge Mechanism in terms of Section 68 (2) of the Finance Act read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to make payment of the corresponding service tax on Reverse Charge basis, it would be open to the department to proceed against such clients to recover the service tax in accordance with law, the Adjudicating Authority confirmed the demand of duty amounting to Rs.5,27,554/- along with interest under Section 75 and penalty of the same amount under Section 76 and penalty of Rs.10,000/- for contravention of the various provisions of the Act. The appellant challenged the said order before the Commissioner (Appeals), however instead of appearing and contesting the appeal, the appellant submitted a letter informing that they agreed to discharge the liability and subsequently paid an amount of Rs.5,90,309/- being the aggregate of confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax liability and also deposited the aggregate amount towards the confirmed demand and penalties. In view of the stand taken by the appellant before the Adjudicating Authority as well as before the Commissioner (Appeals), it is evident that they had virtually accepted the service tax liability. Now in the appeal filed before this Tribunal, several new grounds have been taken which were not raised before either of the authorities below. It appears that in view of these additional grounds subsequently a miscellaneous application was filed on 14.11.2024 raising the following grounds. (i) Lack of jurisdiction to issue Show Cause Notice: Referring to the provisions of Notification no.29/2006-ST, dated 2.11.2006 and Trade Notice no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the provisions of para 2 of the Circular no.1049/37/2016 - CX. The Show Cause Notices were required to be adjudicated by the Adjudicating Authority involving the highest amount of duty and in the present case the highest amount of service tax was Rs.4,76,492/- which was the subject matter of the Show Cause Notices dated 14.03.2016 issued by the Chennai Commissionerate, hence they were only competent to adjudicate the multiple Show Cause Notices issued by different authorities. The Show Cause Notices issued by the Assistant Commissioner were required to be adjudicated by an officer of the rank of Assistant Commissioner and not the Superintendent of GST and Central Excise. Therefore, the order passed by the Superintendent is beyon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace on record the submissions in support thereof and contest the same. As noticed earlier, the matter before the authorities below has proceeded at the behest of the appellant on the footing that the matter was covered by the decision of the Delhi High Court in Delhi Tax Bar Association and accordingly, the appellant has accepted its liability towards service tax in writing and thereafter discharged the said liability by depositing the amount towards the confirmed demand. Keeping in view the principles of natural justice which equally applies in favour of the department, I feel in the interest of justice it would be fair to remand the matter to the Adjudicating Authority to consider the additional grounds which the appellant has raised now ..... X X X X Extracts X X X X X X X X Extracts X X X X
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