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2018 (11) TMI 1289 - CESTAT KOLKATAImposition of penalty under Rule 15(4) of Cenvat Credit Rules, 2004 - short payment of Service Tax - non-payment of service tax on the amount paid to the print/electronic media for publishing/broadcasting advertisements in print and electronic media - irregular availment of Cenvat Credit. Held that:- Considering the amount involved for availing Cenvat Credit wrongly, the Adjudicating Authority failed it appropriate not to impose penalty under Rule 15 (4) of the Cenvat Credit Rules, 2004, which we find is not irregular in any way. The issue involved in this case is only that the Respondent has got sale input invoices at the Cuttack Branch at the strength of which credit was taken by the Respondent. This appears to be genuine mistake and is not serious breach of the Cenvat Credit Rules. The Adjudicating authority has correctly held that the service tax was not required to be paid by the Respondent on the amount paid by them to the print media and they have rightly paid the service tax on the discount and commission allowed by the print media during the material period. Regarding broadcasting advertisements by the Respondent, it is on record that the Respondent has arranged broadcasting advertisements and submitted some bills and invoices issued by the electronic media and corresponding debit notes and invoices issued by them to their clients - the Respondent cannot be made liable to pay service tax again on the amount charged for sale of time and space in electronic media, which was held to be separate tax altogether. However, the amount received by the Respondent for providing the service as an intermediary was liable to service tax. The Revenue has not brought before us any evidence to show that there is any suppression, malafide on the part of the Respondent in submitting figures before the Adjudicating Authority - there is no infirmity in the impugned order - appeal dismissed - decided against Revenue.
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