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2019 (2) TMI 947 - AT - Service TaxSecurity Services - non-payment/short-payment of service tax - it was alleged that value of the services were suppressed along with suppressing of rendering of certain services - benefit of cum-duty - Held that:- The benefit of cum duty is required to be extended to the appellant - The demand has been raised for the full consideration received by the appellant from their customers. This fact itself establishes that there was no service tax recovered by them from the service recipient. If the appellant was recovering service tax separately from the service recipient, the demand would have been raised in terms of the provisions of Section 73 A of the Finance Act. The fact that it has not been raised under the said section itself leads to inevitable conclusion that no service tax was being recovered by the appellant from their clients - matter remanded to Commissioner for re-quantification of the demand of service tax, after extending the benefit of cum duty. Penalty u/s 78 - Benefit of reduced penalty - Held that:- The Commissioner, in his impugned order, has extended the option to the assessee to pay all the dues within a period of 30 days of communication of the order in which case penalty payable would get reduced to 25% of the total tax confirmed against them. The appellant has not exercised the option given by the Commissioner and as such, at this point of time, they cannot claim the benefit of the said provision of law - the matter is being remanded for the re-quantification of the tax amount the penalty amount would also get reduced to the tax confirmed against them. Appeal allowed by way of remand.
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