Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 760 - AT - Service TaxDemand of Penalty - Default in payment of Service tax - cum-duty benefit - Business Auxiliary Service - period January 2013 to March 2014 - HELD THAT:- Admittedly the appellant has not discharged the service tax liability from January 2013 to March 2014 and has agreed to pay the same along with interest. Further, the appellant paid the service tax liability of ₹ 5,12,045/- for the period January 2013 to March 2014 as demanded in the show-cause notice but has not paid the interest - Further, the appellant is not charging the service tax from the ICICI Bank. He does not raise any bill on ICICI but get commission as per the agreement and service tax is not charged over and above the commission which means that the commission given by the ICICI Bank is inclusive of service tax. Cum-duty benefit - HELD THAT:- Since the appellant is not charging the service tax separately and whatever commission is received, the Department has computed the service tax liability on the same which is to be considered as cum-duty and the appellant is entitled to the benefit of cum-duty and the entire demand is to be recomputed by giving the benefit of cum-duty to the appellant. Since the benefit of cum-duty has not been given, therefore the case remanded back to the original authority to pass a De novo order and quantify the demand of service tax after giving the benefit of cum-duty and excess amount if any paid will be adjusted against interest which the appellant is liable to pay for the delay in payment of service tax. Since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax. Therefore, intentionally he did not pay the service tax and therefore he is not entitled to get the benefit under Section 80. The amount of penalty will also be recomputed after giving the cum-duty benefit to the appellant. Appeal allowed by way of remand.
|