Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 835 - AT - Service TaxRejection of declaration filed in terms of the VCES Scheme - Business Auxiliary Service - imposition of penalty u/s 78 - HELD THAT:- The appellant is not disputing the service tax liability of ₹ 2,26,560/-. Penalty - HELD THAT:- Inasmuch as the appellant declared the wrong information in VCES declaration, they are liable to penalty in terms of the Section 78 of the Finance Act. However, they had deposited an amount of ₹ 4,63,307/- in terms of VCES declaration even prior to the show cause notice and as such, we accept the learned advocate’s contention that the penalty amount should be reduced to ₹ 2,26,560/- - As such while upholding the confirmation of the said demand, we reduce the penalty equivalent to ₹ 2,26,560/-. CENVAT Credit - HELD THAT:- In the absence of any dispute about the receipt and utilization of the input services in providing output services, the denial on the grounds of non availability of complete address etc. cannot be upheld - demand set aside. Liability of service tax - legal services - HELD THAT:- Learned advocate submits that the same is not being contested and they have also deposited the same alongwith interest. Accordingly the same is confirmed as not contested. As regards penalty of ₹ 10,000/-(ten thousand) imposed under Section 77 of the Act, we set aside the same as the appellant has already been penalized to the extent of 100% in terms of the Section 78 of the Act. Appeal disposed off.
|