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2024 (3) TMI 560 - CESTAT MUMBAILiability of service receiver to pay under reverse charge mechanism - repair and maintenance service - HELD THAT:- The show cause notice was issued without scrutinizing the appellant’s record related to documents of services received by the appellant. The show cause notice was issued on comparing the date in the financial statements and ST-3 returns. It was the responsibility of Revenue that wherever the data between financial statements and ST-3 returns did not tally, they should have called for more information, scrutinized the information and made out a prima facie case that service tax was payable by the appellant and then should have issued show cause notice. Since that process of issue of show cause notice was not adopted, the contention of the appellant that blasting and painting services were provided by corporate entity and the consultancy was in respect of consultancy other than legal consultancy are accepted. Since both the parties agree that repair and maintenance is not covered by reverse charge mechanism, the demand of Rs.96,589/- does not sustain along with interest and penalty. Since the appellant is not pressing for confirmation of demand of Rs.45,062/-, the balance demand confirmed along with interest and penalty is set aside. Appeal allowed in part.
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