TMI Blog2013 (11) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... rom departments, local bodies, organizations in the State of Rajasthan, during the period in issue - Held that:- prima facie there is any infirmity in the order of the Commissioner though the ld. Counsel for the petitioner has pleaded that the entire liability is revenue neutral. If under the provision of the legislation a taxable event had occurred and the provisions enjoin tax liability on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiated for levy of service tax of Rs.2,95,721/-. Proceedings were initiated against the petitioner for having failed to disclose the consideration received for providing taxable advertising services during the period October 2006 to March 2010, from M/s Rajasthan Samvad, a Government of Rajasthan instrumentality. The adjudicating authority dropped the proceedings on the basis of a letter dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (e) of the Finance Act, 1994, the petitioner is liable to remit service tax as the provider; the petitioner failed to remit the tax due with an intention to evade; the petitioner failed to remit the tax due with an intention to evade; and that the fact that M/s Rajasthan Samvad may be entitled to cenvat credit if any tax liability is passed on by it to the petitioner would not immunize the liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted the tax on the gross amounts received by it, part of which was paid to the petitioner as commission, under agreements entered into between the petitioner and M/s Rajasthan Samvad. It requires to be noticed that Commissioner (Appeals) does not impose any penal liability. 4. On the aforesaid analysis, we reject the stay application and direct the petitioner to deposit the adjudicated liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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