TMI Blog2018 (6) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... d by any documentary evidence - demand set aside. Appeal allowed in part. - Appeal No. ST/50463/2014-EX ( DB ) - Final Order No. 52200/2018 - Dated:- 8-6-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Ms. Rachna Gupta, Member (Judicial) Ms Rinki Arora for the appellant Sh. R.K. Majhi, DR for the respondent ORDER Per : V. Padmanabhan 1. The present appeal challenges the Order-in-Original No. 99/2013 dated 30/09/2013. The appellant is engaged primarily in the manufacture of MS Ingots and other iron and steel products. They also undertook certain services as Commission Agent during the disputed period of 2007-08 to 2009-10. The appellant had registration for payment of Service Tax under the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to ₹ 63,53,542/- the appellant has accepted the liability for payment of Service Tax amounting to ₹ 57,01,999/-. The said amount has also been paid partly through cash and partly by debiting the Cenvat Credit account, even before issue of show cause notice. However, the balance of amount up about ₹ 6 Lakhs is challenged by the appellant on the following grounds. ii. The amount of ₹ 1,20,057/- is claimed to be not payable by the appellant for the period 2008-09. The rate of Service Tax was reduced 12.36 per cent to 10.30 per cent w.e.f. 20/02/2009. However, the Revenue has levied the Service Tax at the earlier rate of 12.36 per cent which is claimed as not payable. iii. The appellant further submits that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared for payment of Service Tax. 7. We have considered submissions made by both sides carefully and perused the relevant record. 8. Out of the total demand of Service tax amounting to ₹ 63.53 Lakhs, the Service Tax liability amounting to about ₹ 57 Lakhs is not challenged and hence same is upheld. 9. The appellant has challenged the balance amount of Service Tax liability of about ₹ 6 Lakhs. The claim for about ₹ 1.2 Lakhs is under the ground that the appellant will be liable to pay lower rate at the rate of 10.3% per cent for the period of March, 2009. We find that the rate of Service Tax has been reduced w.e.f 25/02/2009 and hence the appellant will be entitled to lower rate from that date. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
