TMI Blog2017 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax and therefore by resorting to Section 80 of the Finance Act, the Commissioner (Appeals) has held that the lower authority has correctly given the benefits under Section 80 because the assessee has paid the service tax along with interest - appeal dismissed - decided against Revenue. - ST/20156/2016-SM - Final Order No. 21989/2017 - Dated:- 26-7-2017 - Shri S.S Garg, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of ₹ 4,10,60,800/- (Rupees Four Crores Ten Lakhs Sixty Thousand and Eight Hundred only) and the same was not included in the value of taxable services declared in their returns. In another case, in the construction of 'City Centre', a shopping complex at Thalassery, the respondent had paid service tax only on the amount exclusive of TDS. The total service tax short paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the purview of commercial building and hence the non-inclusion. However, before the issuance of the order-in-original they paid the service tax mentioned in the show-cause notice along with interest, and also requested to drop the penalty proceedings. By the impugned Order-in-Original, the amount ₹ 19,75,859/- (Rupees Nineteen Lakhs Seventy Five Thousand Eight Hundred and Fifty Nine o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y [2010 (18) STR 124 (Tri. -Chennai)]. Aggrieved by the order passed by the original authority Revenue filed an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) rejected the appeal of the Revenue. Hence the present appeal by the Revenue. 2. Heard the learned AR. None appeared on behalf of the respondent. The learned AR submitted that the impugned order is not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has held that the lower authority has correctly given the benefits under Section 80 because the assessee has paid the service tax along with interest. In view of these facts, I do not find any infirmity in the impugned order which is upheld by dismissing the appeal of the Revenue. (Operative portion of the Order was pronounced in open Court on 26/07/2017) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
