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2020 (2) TMI 1203 - AT - Service TaxTour Operator Service - taxability of the said service with effective date - demand of duty along with applicable interest and equivalent penalty - HELD THAT:- It is very much clear that appellant had even paid its other service tax liability for extending services to one NSICT. Both the show cause notice as well as adjudication orders clearly indicate that appellant had not collected the required service tax from the customers. Therefore, its submission that it had not availed the benefits of cum duty u/s 67 of FA 1994 to which it was entitled has its force. This coupled with discharge of service tax liability against services extended to other service receivers for which no duty demand was made by the respondent department, it can be affirmatively stated that there was no intention traceable, in the entire proceeding concerning suppression of fact for the purpose of non-discharge of service tax. Interest - penalty - extended period of limitation - HELD THAT:- The appellant disputes the bifurcation made by the Commissioner (Appeals) on payment of ₹ 1,24,867/- by showing payment towards interest charged at ₹ 9,541/- in para 5 of his order, which appellant states to have paid under the interest code and furnished documentary proof too, besides the fact that with recalculation on the basis of cum duty benefit ₹ 8,88,790/- was stated to be refundable to the appellant, which it had never sought for. Be that as it may a bare reading of Section 73 & 78 of FA would clearly indicate that interest component is not structured in service tax liability to invoke section 78 and thereby justify extended period. Appeal allowed - decided in favor of appellant.
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