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TMI Blog2018 (11) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent: Shri L. Nanda Kumar, AC (AR) ORDER Per Bench: The appellant is an agent for M/s.Amway India Enterprises Pvt. Ltd., and M/s. Britt Worldwide India (P) Ltd. The appellant had been diligently paying service tax and filing its ST-3 returns on the 'commission earned' from the aforesaid entities. The appellant had failed to pay service tax on the TDS amount deducted by these o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lieved that since the amount was already deposited with the Government, service tax was not payable on the same amount of TDS. However, on coming to know of their liability, the appellant had estimated the same and paid an amount of Rs. 3,84,353/- along with interest of Rs. 1,20,856/- even before the show-cause notice was issued. It was only due to a mistaken belief that the appellant had not paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is seen that the demand is raised with respect to the short-payment of service tax in regard to the TDS deducted by the appellant. The case of the appellant is that they were under the bonafide belief that no service tax has to be paid from the amount deducted as TDS. The Tribunal in the case of C. Ramachandran Vs Commissioner of Service Tax, Chennai reported in 2016 (46) S.T.R. (Tri. -Chennai) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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