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2018 (2) TMI 747

ndering 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 available in the allegation and discussions recorded in the impugned order. - Revenue neutrality - Held that: - Revenue neutrality per se cannot be a ground for non payment of any tax which is otherwise payable. If the view of the appellant is accepted then the basis of Cenvat Credit Rules, 2004 will became redundant - appeal of assessee dismissed. - Penalty u/s 78 - Held that: - There is a categorical, factual finding in the impug .....

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ginal authority confirmed the Service Tax liability of ₹ 85,42,698/- and ₹ 3,16,432/- Demand for ₹ 4,75,67,898/- was dropped after reconciliation of the accounts. Service Tax already paid was also ordered to be appropriated against confirmed tax liability. The original authority did not impose penalty under section 78 stating that there is no reason to impose the said penalty as the appellant -assessee discharged the Service Tax on a regular basis and discrepancy of short payment was enumerated based on accounts maintained by them only. 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 liabil .....

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. 6. We have heard both the sides and perused the appeal record. We consider the appeal by the assessee first. We do not find legal force in the arguments advanced by the appellant-assessee regarding non sustainability of demand only on the ground that section 66A was not specifically mentioned in the proceeding. 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 .....

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ee. We find that the Revenue has not brought out any infirmity in such reconciliation. 9. Regarding non-imposition of penalty under section 78, we are in agreement with the impugned order. There is a categorical, factual finding in the impugned order to the effect that the show cause notice did not 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. Infact, it has been recorded that the appellant-assessee has discharged their full tax liability for the period 2005-2006 to 2009-2010 as also part of the liability for the period 2010-2011 along with interest before the issue of notice. The appellants were facing serious financial .....

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