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2018 (11) TMI 745 - AT - Service TaxBusiness Auxiliary Service - Commission on Consignment Sale for the period 2007 to March 2012 - demand of service tax - Held that:- Since the appellants have not collected any Service Tax from the person to whom the services were provided, Cum Tax benefit should be given while calculating the Service Tax liability under this category - Further, the Cenvat Credit on input services used for providing the aforesaid output service is also allowable. Renting of Immovable Property Service - Held that:- The appellants have not collected Service Tax from the tenants and hence, Cum Duty Benefit has to be given while calculating the service tax liability under this category. Transport of Goods by Road Service under Reverse Charge - Held that:- Some of the consignments are covered vide Notification No.34/2004-ST dated 03/12/2004 which grants full exemption in the following two situations:- (i) Where the gross amount charged on all consignments transported in a goods carriage does not exceed ₹ 1500/- and (ii) Where the gross amount charged on “individual consignment” transported in a goods carriage does not exceed ₹ 750/-. After calculating the Service liability under all the above categories and complying with the observations made by the Bench in the foregoing paragraphs, the demand may be communicated to the appellant assessee. Further, the amount of ₹ 13,87,701/- as paid by the appellant assessee should be appropriated against the demand, so calculated. Penalty - Held that:- As the issues involved interpretation of statutory provisions, and the fact that the payments have been made for the undisputed amount of Service Tax and the Department being aware of it, it is not a fit case for imposition of penalties. The appeal is remanded to the Adjudicating Authority for the limited purpose of Re-computation of the Service Tax liability under the various categories - appeal allowed by way of remand.
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