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2019 (6) TMI 1024 - CESTAT KOLKATAShort payment of service tax - it was alleged that the appellant had not declared actual amount realized under the category of ‘Business Auxiliary Service’ in their ST-3 returns in comparison with Balance Sheet for the period 2009-10 to 2011-12 - Section 84(1) of Finance said Act - HELD THAT:- The amended Rule 9 of Point of Taxation Rules, 2011 as amended on 01.04.2011 overrules the other Rules and specifically applies to the case in hand and as per the said Rule, taxpayer has given an option to pay tax on receipt basis where provision of services is completed on or before 30th day of June, 2011 or where the invoices issued upto 30.06.2011. Admittedly, in this case, the appellant has paid service tax on receipt basis for invoice issued upto 30.06.2011, which is in compliance with Rule 9 of Point of Taxation Rules, 2011 and on billing basis for the bill raised on or after 01.07.2011 as per Rule 3 of Point of Taxation Rules, 2011. Thus, the appellant has correctly discharged its service tax liability of ₹ 2,66,601/-. Penalty u/s 78 of FA - HELD THAT:- Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest, which is also almost equal to the amount of demand, it is my considered view that no penalties should be imposed and accordingly, the penalty is set aside. Appeal allowed - decided in favor of appellant.
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