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M/s. World Phone Internet Services Appellants Private Ltd. Versus CST, Delhi And Vice-Versa

2018 (2) TMI 747 - CESTAT NEW DELHI

Short payment of service tax - main point of the demand notice is that the appellant-assessee did not discharge the Service Tax on the full consideration shown as income in their accounts for rendering various taxable services - Held that: - Concept of reverse charge has been examined and upheld for the service imported by the appellant-assessee. We are in agreement with the learned AR that mere non mentioning of legal provision will not vitiate the proceedings when the gist of the provisions is .....

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ot allege any conscious act on the part of the appellant-assessee which will constitute fraud, collusion or willful misstatement etc. with intend to evade payment of tax - penalty not leviable. - Appeal disposed off. - Service Tax Appeal No. 52014 of 2014, Service Tax Appeal No. 52389 of 2014 - Final Order No. 50597 -50598 /2018 - Dated:- 12-2-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. B Ravichandran, Member (Technical) Shri R C Sharma, Advocate for the Appell .....

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the accounts of the appellant-assessee and various records maintained by them proceedings were initiated against them for short payment of Service Tax for the period 2005-2011. The main point of the demand notice is that the appellant-assessee did not discharge the Service Tax on the full consideration shown as income in their accounts for rendering various taxable services. The case was adjudicated resulting in the impugned order. The original authority confirmed the Service Tax liability of & .....

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nly. However, he imposed penalty under section 77 for late filing of ST 3 returns. 2. The assessee-appellant have raised many issues in the appeal but restricted the arguments only to tax liability of ₹ 18,72,421/- attributable to reverse charge / import of service. Learned Counsel for the appellant -assessee mainly submitted on two points: (a) Neither the show cause notice nor the impugned order invoked the provisions of correct statutory provisions of section 66 A to confirm the Service .....

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appeal by the Revenue to contest such finding. Penalty under section 78 was not imposed on a clear finding that there is no allegation of any intentional act on the part of the assessee to defraud the Government. 4. Learned AR opposing the appeal by the appellant-assessee submitted that mechanism of reverse charge on import of service has been well examined in the impugned order and duty liability was accordingly confirmed. The allegation and confirmation is specifically referred to the reverse .....

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ceeding. We have perused the impugned order. Concept of reverse charge has been examined and upheld for the service imported by the appellant-assessee. We are in agreement with the learned AR that mere non mentioning of legal provision will not vitiate the proceedings when the gist of the provisions is available in the allegation and discussions recorded in the impugned order. Admittedly, the basis for confirmation has been brought out and the Commissioner who adjudicated the case is competent t .....

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of the appellant is accepted then the basis of Cenvat Credit Rules, 2004 will became redundant. In a Value Added Tax system, the flow of tax credit is inbuilt and tax payer cannot claim that he need not pay the tax as the same in any case will be available as a credit to him or to the recipient of goods/services. We find that this will be against very basis of Value Added Tax system. Accordingly, we find no merit in the appeal filed by the appellant-assessee and same is dismissed. 8. Regarding t .....

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