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2018 (7) TMI 271 - AT - Service TaxNon-payment of service tax - Job-work - demand of service tax with interest - Penalties - Held that:- the appellant had undertaken the work without receiving goods, and hence, was liable to discharge service tax as the service provided by the appellant would qualify as Business Auxiliary Service - also, the appellant had collected rent from M/s Walzen Strips Ltd. but had failed to discharge service tax on the rent collected - further, the appellant had also failed to discharge service tax on the GTA service availed by the appellant - demand of service tax along with interest is sustainable. Penalties u/s 77(1)(a) and 78 of FA - Held that:- The appellant had paid the service tax amount along with interest as pointed out during the departmental audit - also, there is no material on record to establish fraud, collusion, wilful misstatement or suppression of facts on the part of the appellant - penalties set aside. Appeal allowed in part.
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