TMI Blog2019 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... mmovable property service which is otherwise a port service, the separate demand once again under port service cannot be made, therefore, the service tax paid for an amount of ₹ 43,60,638/- under renting of immovable property service may be considered as payment of service tax against port service - The department is free to make their internal adjustment in the account, for that purpose, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f immovable property can be considered as payment of service tax under Port Service on the same service and whether the penalty imposed by the lower authority is legal and correct in the facts and circumstances of the case. 2. Sh. N.V. Suchak Ld. CA appearing on behalf of the appellant submits that there is no dispute that the appellant have paid the service tax of ₹ 48,12, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax. 3. Sh. A. Mishra Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records, we find that w.e.f 2012 onwards, the negative list of service was introduced, thereafter all the services which are taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the appellant is Government of India enterprise, therefore, malafide intention to evade the payment of duty cannot be charged against the appellant. 5. Therefore, in our view, penalty was wrongly imposed by the adjudicating authority. As per our above discussion, the impugned order is modified to the above extent. The appeal is allowed in above terms. (Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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