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TMI Blog2019 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... ; wherein, following questions of law have been framed:- "1. Whether the Hon'ble CESTAT is correct in holding that in the facts & circumstances of the case there is no case of short payment of tax payable and/or under reporting of tax payable in the returns filed by the assessee, even though the party did not get themeselvwes registered under the category of "real estate agent" services, did not file ST-3 returns and also did not pay the service tax to the Government Exchequer collected by them from their clients from 2006-2007? 2. Whether the Hon'ble CESTAT is correct in allowing benefit of CENVAT credit/wrong calculation of tax amounting to Rs. 22,50,072/- without going into the facts of the case and is perverse? 3. Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered for service tax, but for 'Real Estate Agent Service', it has neither obtained registration, nor has paid the service tax under the said category. The period in dispute is from 2006-07 to September, 2011. In response to the show cause notice, a detailed reply was submitted by the respondent - assessee and it was alleged that the payment of service tax, being created only on the basis of assumptions and presumptions, there is no evidence that the respondent - assessee has received payment on account of Real Estate Agent Service. It was further submitted that the respondent - assessee had already paid the amount of tax; in other words, it has duly discharged its liability for service tax, and in view of Master Circular No. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order in original without giving any finding. Therefore, the order passed by the Tribunal is not only bad in law, but also perverse. Shri Suyash Agarwal has vehemently opposed the contention advanced by the learned counsel for the appellant. It has been pointed out that the Tribunal, being the last court of fact and law, after perusing the documents/materials available on record, has rightly come to the conclusion that there was no short payment of service tax and also, there is also no case of imposition of penalty. It is further argued that the Tribunal has rightly recorded finding of fact in favour of the respondent - assessee. On perusal of the paragraph no. 2 of the impugned order of the Tribunal, this Court finds that the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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