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2015 (11) TMI 528 - AT - Service TaxRepair and maintenance services - Penalty u/s 76, 77 & 78 - Bonafide belief of non payment of service - evasion of service tax - Held that:- Commissioner (Appeals) in his order categorically held that the entire value of service tax is liable for service tax however service tax can be recovered only on the amount which was received till date of passing of this order. He also held that amount of service tax which not received till that date no service tax is paid. He also held that the amount which was not received and as and when the same is received it will be liable for service tax and at the same time Ld. Commissioner directed superintendent to verify correctness of the service tax and also directed to recover balance of service tax interest if found short paid. In view of the above order of the Ld. Commissioner (Appeals), I do not find any infirmity in the order and there cannot be any grievances of the Revenue because entire service tax leviable has been ordered to be recovered subject to receipt of service charges. Therefore I am of the view that impugned order is proper and legal and does not require any interference and hence the same is upheld - Decided in favour of assessee.
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