TMI Blog2017 (5) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded back to the Adjudicating Authority who shall recalculate the tax payable on cum-tax basis - penalties imposed u/s 77 and 78 set aside - appeal allowed by way of remand. - ST/59671/2013-CU[DB] - FINAL ORDER NO. 70324/2017 - Dated:- 10-10-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri P.K. Tewari, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent, AR, for Respondent ORDER Per: Anil Choudhary The appellant a service provider under the head Maintenance Repair Services and Man Power Recruitment Agency service providing Services to M/s Hindalco Industries Ltd. is in appeal against Order-in-Appeal No. 18/ST/Alld./2013 dated 12/06/2013 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the amount of ₹ 3,41,055/- by Challan dated 12-05-2011 17-06-2011 before passing of the Order-in-Original on 11-08-2011. The SCN was adjudicated and the proposed demand was confirmed with interest and further penalty of ₹ 5,000/- was imposed under Section 77 read with Section 70 read with Rule 7 of the rules and equal amount of penalty ₹ 5,73,798/- was imposed under Section 78 of the Act. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) stating that Provident Fund was not part of the consideration as the said amount was received on pure agent basis, have been passed on to the workers which admittedly had been done, and as such not liable to Service tax. It was also urged that the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;t contest the taxability of the same. However, he urged that it is evident that the matter is wholly interpretational in nature and there is no defiance of provisions of law and no suppression of facts on the part of the appellant. Accordingly, he prays for setting aside the penalty imposed and for remand to the Adjudicating Authority for recalculation of duty/Tax payable on cum-tax basis, and to grant the resultant refund, if any, as per rules. 5. The ld. AR for revenue relies on the impugned order. 6. Having considered the rival contentions, we find that the issue of taxability is no longer res-integra in view of the Ruling of the Hon'ble Apex Court in the case of International Consultants Technocrats Private Ltd. (Supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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