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2022 (5) TMI 799 - AT - Service TaxShort payment of service tax - outdoor catering service - abatment of 30% (for goods component), as per notification no. 30/2012-ST - HELD THAT:- There was no dispute with regard to the gross bill raised by the appellant-assessee, as proposed in the SCN. The Appellant had taken a point of law that being eligible under the notification, they have availed abatement of 30% with respect to outdoor catering services under Notification no. 30/2012-ST, which has not been found to be wrong. Accordingly, this demand is set aside and the ground is allowed in favour of the appellant-assessee. Short payment of service tax - renting of immovable property - availment of abatement of 40% erroneously - HELD THAT:- The mistake is bona fide as it is not the case that appellant have collected more tax but have deposited less tax. The learned Counsel admits that the liability of Rs. 22,824 and undertakes to pay the same, if not paid alongwith interest as applicable. Levy of penalty u/s 70 r/w Rule 7C of Service Tax Rules - late filing of returns, during period 2014-15 to 2017-18 (up to June 2017) - HELD THAT:- As per para 15 of the order-in-original, the delay is computed wherein it is from 4 days to 256 days, the penalty have been imposed penalty at varying rates from Rs. 300 to Rs. 20,000/-. Learned Counsel states that the delay has been caused due to the circumstances beyond the control and there is no deliberate default. Relying on the ruling of this Tribunal in the case of M/S VIM COATS VERSUS COMMISSIONER OF CENTRAL EXCISE [2014 (8) TMI 365 - CESTAT AHMEDABAD], urges that the penalty may be reduced appropriately - the amount of penalty for the return period October 2016 to March 2017, is reduced from Rs. 20,000/- to Rs. 2000/- and for the period April 2017 to June 2017 from Rs. 14,900/- to Rs. 1,400/-. Further, penalty under Section 70 for other returns is not interfered with. Levy of interest for short payment of service tax - Section 75 of the Finance Act - HELD THAT:- The said amount is set aside by way of remand with direction to the adjudicating authority to re-compute the amount of interest payable, after adjustment of any amount lying to the credit. If any balance is payable, the same shall be paid by the appellant-assessee. In case, any amount is found to be paid excess, the appellant have been entitled to refund as per rules. Penalty under Section 78 is set aside under the facts and circumstances there being no deliberate avoidance of tax or contumacious conduct, the penalty under Section 78 is set aside. Appeal allowed in part and part matter on remand.
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