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TMI Blog2018 (6) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... R) for the Respondent ORDER Brief facts are that the appellants were issued show cause notice alleging that the credit availed on two input service distributor (ISD) invoices dated 14.2.2011 for Rs. 60,550/- and another dated 5.10.2011 for Rs. 52,390/- is not eligible for credit as these invoices did not contain the mandatory details. After due process of law, the original authority confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... real estate agent and credit was availed to the tune of Rs. 60,550/- in this regard. Further, service was received for settling up dispute for which an amount of Rs. 51,500/- was availed as credit. For the mere reason that the invoices did not contain the necessary particulars of the service provider, the department has sought to deny the credit. He submitted that the appellant had furnished the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to produce necessary details. It is mandatory to furnish the service tax registration number as well as addresses of the service provider in the ISD invoices. In the invoices, it is seen stated that the services are for GTA purpose which does not match with the contention raised by the appellant. On this ground, the authorities below have rightly denied the credit as well as imposed penalty. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the service provider, the appellant cannot be saddled with suppression of facts with intent to evade payment of service tax on this allegation. I find that there is no evidence necessary to establish that the appellant has suppressed facts with intent to evade payment of service tax. Therefore, the equal penalty imposed cannot sustain and requires to be set aside, which I hereby do. The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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