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2019 (5) TMI 232 - AT - Service TaxBusiness Auxiliary Services - Service tax collected but not paid - Section 73(1) of the Finance Act, 1994 - HELD THAT:- Admission of appellant, in the appeal memo and addendum to it, indicates that appellant had taken Service Tax registration and signed commission documents issued by M/s TTML in which service tax component has been specifically segregated. It further admitted in page 7(2) of the appeal memo that appellant had not respondent to the letters of the respondent and kept mum that resulted in confirmation of the duty demand. In respect of reference to non-existence of Section 73(1A) as referred in the corrigendum notice, it cannot be said that the ingredient of allegations made in the show-cause notice has not made out a case under Section 73(1). It is a settled principle of law that wrong mentioning of appropriate charging sections or provisions will not vitiate the proceedings, if ingredients of the provision is well made out in the charge. However, having record to the fact that Commissioner had not dealt with the penalty aspect as well as extended period, and department has not appealed against it, finding on penalty is not given here, though a clear case of extended period is well made out, in view of the suppression by the appellant in collecting the Service Tax from the service receiver and not crediting the same to the Government treasury. Appellant is liable to pay Service Tax of ₹ 92,118/- collected by it from M/s TTML towards services provided under "Business Auxiliary Services" along within applicable interest within a period of three months from the date of receipt of this order - appeal dismissed - decided against appellant.
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