TMI Blog2013 (5) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... bution of EPF and labour contribution of ESI, which were duly reflected in the respective invoices, but not included in the gross taxable value in the services which indicate that the approach of the appellant have been bonafide - However, penalty under Section 77 has been rightly invoked and imposed. Consequently, the order of the Commissioner (Appeals) confirming imposition of penalty under Section 78 is hereby set aside. Partly in favour of assessee. - Appeal No.346/12 - - - Dated:- 5-4-2013 - DR. D. M. MISRA, J. For the Appellant: Ms. Shivani Shah, C.A. For the Respondent: Shri A. K. Biswas, Supdt. (A.R.) JUDGEMENT Per Dr. D. M. Misra : This appeal is directed against the Order-in-Appeal No.136/ST/Kol/2012 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 3. Ld. C.A., Ms. Shivani Shah, appearing for the appellant, has submitted that they have been providing services of cleaning services and manpower recruitment and supply agency service from 2006 onwards and discharging service tax meticulously. Further, she has submitted that various other charges were collected by them viz., employees contribution of EPF and labour contribution of ESI from the service receivers and the said statutory charges were not retained by them but ultimately paid to the respective statutory authority. She has contended that the said statutory charges wereduly shown in the invoices raised by them in favour of the client, but no service tax was paid on it. The ld. C.A. has produced a sample Bill No. OS/08-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements of the Company. This discrepancy was noticed by the audit during the course of audit of their record. Accepting the said mistake, the appellants had deposited the amount of service tax and later paid the interest also. I agree with contention of the Ld. C.A. that the discrepancy between the taxable value shown in the ST-3 Returns and the Bank statement was due to receipt of various statutory expenses like, employees contribution of EPF and labour contribution of ESI, which were duly reflected in the respective invoices, but not included in the gross taxable value in the services. The fact that the receipt has been disclosed in the invoices and the amounts were also shown in the invoices as well as in the Bank statements, itself indic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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