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2020 (2) TMI 1068 - AT - Service TaxLevy of service tax - legal services - reverse charge mechanism - legal expenses incurred by them during the period 2013-2014 - HELD THAT:- The demand of service tax has been demanded only on ₹ 5,45,689/- by no stretch of means an amount of ₹ 1,29,448/- is payable on ₹ 5,45,689/- which shows that completely non-application of mind while passing the impugned order. The said act is not appreciable. Further it has been observed by the learned Commissioner (Appeals) that the appellant has paid a sum of ₹ 10,444/- towards service tax on legal expenses. No consideration has been given for the said deposit. At least the learned Commissioner (Appeals) was required to reduce the demand to the extent of the appellant paid by the appellant. This shows gross negligence of the officers while adjudicating the cases. There is gross negligence of the officers while adjudicating the cases. The said situation can be avoided and the litigation work before this Tribunal can be reduced by proper application of mind by the officers, as the appellant by way of written synopsis has shown that there was no consideration of the invoices found during the course of audit, therefore, the matter is required consideration at the end of the Adjudicating Authority to examine how much a service tax payable by the appellant and how much service tax has already been discharged towards legal expenses by the appellant - Appeal allowed by way of remand.
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