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2021 (9) TMI 286 - AT - Service TaxNon-payment of service tax - Event Management Service - necessary documents to claim input tax credit not produced, is available now - registration for the service taken or not - demand of tax with interest and penalty of 25% if dues paid within 30 days - HELD THAT:- It is noted that from verification of invoices, bank statements, it is revealed that the appellant has not included all the considerations collected from the client in the taxable value for the purposes of payment of service tax. On such score, there are no grounds to interfere with the liability to discharge service for the impugned period. The appellant has put forward the contention that they were not able to produce necessary documents at the time of adjudication so as to claim the input tax credit. It is submitted by her that they now have the documents for the year 2010-11 - the matter can be remanded for the limited purpose of looking into the claim of the appellant with regard to input tax credit for the period 2010-2011 The demand for the period upto 2009-2010 is upheld - the demand confirmed for the period after 1.4.2010 till 20.08.2011 is remanded to the adjudicating authority who shall re-determine the liability after taking into consideration the claim of the appellant with regard to input tax credit. So also, the benefit of imposing lesser penalty as per proviso to Section 28 (1) of Finance Act, 1994 can be extended to the appellant, if eligible - Appeal disposed off in part and part appeal remanded.
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