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2019 (6) TMI 200 - AT - Service TaxWhether the service tax paid under the head of “Renting of immovable property” can be considered as payment of service tax under “Port Service” on the same service? - Imposition of penalty. HELD THAT:- In view of Circular dated 20.11.2012 even if the service tax was paid under ‘renting of immovable property service’ which is otherwise a port service, the separate demand once again under port service cannot be made, therefore, the service tax paid for an amount of ₹ 43,60,638/- under renting of immovable property service may be considered as payment of service tax against port service - The department is free to make their internal adjustment in the account, for that purpose, the appellant cannot be made suffered with charge of non payment of service tax. Penalty - HELD THAT:- The appellant have paid entire service tax along with interest. This is also fact that the appellant is Government of India enterprise, therefore, malafide intention to evade the payment of duty cannot be charged against the appellant. Appeal allowed in part.
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