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2022 (10) TMI 320 - AT - Service TaxShort payment of service tax - Works Contract Services services - Supply of Tangible Goods services - Supply of Manpower services - period 01.10.2014 to 30.06.2017 - extended period of limitation - penalty u/s 77 and 78 of FA - HELD THAT:- The transaction of input service of SOTG is duly recorded in the books of accounts. The appellant have received the service with supporting invoices and payment have been made in the regular course of business mainly through bank transfer as is evident from the copy of ledger account of the service provider maintained by the appellant in the books of account. The amount paid are also reflected in the bank account of the appellant, thus, the genuineness of the transaction is established. Admittedly, it is not the case of Revenue that appellant is claiming the credit second time. Penalty u/s 78 of FA - HELD THAT:- The penalty is not imposable under Section 78 as the transaction is found recorded in the books of account and the short payment is mainly attributable to clerical error. Penalty under Section 77 - HELD THAT:- Penalty is confirmed as there is admittedly failure on the part of the appellant to assess and pay correct duty/ tax. Appeal allowed in part.
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