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2018 (12) TMI 505 - AT - Service TaxVoluntary Compliance Entitlement Scheme - Department observed that the tax dues declared by the appellant were for the subsequent period on the same issue for which a show Cause Notice dated 04.01.2011 for the period w.e.f. 01.01.2009 to 31.03.2010 had already been issued - Held that:- The demand in the impugned Show Cause Notice and the period in dispute is same. It becomes clear that the appellant has not disputed their liability of service tax amounting to ₹ 4,50,756/-, as demanded vide the present Show Cause Notice. No doubt the present Show Cause Notice was issued during the pendency of adjudication of the prior Show Cause Notice of 25.02.2014. But apparently it was issued after the proposal of rejection was confirmed vide original adjudicating authority’s order dated 18.05.2015. With the said rejection, the immunity from interest and penalty as was available to the appellant under VCES Scheme was no more available to them. Irrespective of the said rejection, the fact remains is that the service tax of ₹ 4,50,756/- stands deposited with the Department since 30.12.2013. Hence, the issuance of impugned Show Cause Notice is apparently qua the demand which stands already deposited. Penalty - Held that:- It is an apparently admitted fact that the Department has knowledge of non payment of the impugned demand since the year 2011. It is also being conceded by the Department that a confusion was prevalent during the impugned period qua the liability with respect to renting of immovable property services - penalty not warranted and is set aside. Order under challenge is sustainable only qua confirming the demand of interest on the amount of service tax of ₹ 4,50,756/-. Rest of the Order is set aside - appeal allowed in part.
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