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2013 (5) TMI 147 - CESTAT KOLKATADifference in the taxable value as per Bank Statement & ST-3 Return - services of cleaning & manpower recruitment and supply agency - penalty u/s 77 and equal amount of penalty u/s 78 - Held that:- Discrepancy was noticed by the audit during the course of audit of their record & accepting the said mistake, the appellants had deposited the amount of service tax and later paid the interest also. Agreeing with contention of the C.A. that discrepancy between the taxable value shown in the ST-3 Returns and the Bank statement was due to receipt of various statutory expenses like, employees contribution of EPF and labour contribution of ESI, which were duly reflected in the respective invoices, but not included in the gross taxable value in the services which indicate that the approach of the appellant have been bonafide - However, penalty under Section 77 has been rightly invoked and imposed. Consequently, the order of the Commissioner (Appeals) confirming imposition of penalty under Section 78 is hereby set aside. Partly in favour of assessee.
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