TMI Blog2019 (7) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the taxed amount, being deducted from the bill, by way of penalty and reflected by the appellant under the head Miscellaneous Income not pertaining to Revenue . The said amount cannot be again subjected to service tax on this score alone. Further, this amount is not for any service to be rendered under Section 66E(e) of the Finance Act. The service tax and penalty retained by the Commissioner (Appeals) is set aside - appeal allowed - decided in favor of appellant. - Service Tax Misc. Application No.50330 of 2019 along with Service Tax Appeal No.52289 of 2018 (SM) - Final Order No.50807/2019 - Dated:- 27-5-2019 - Shri Anil Choudhary, Member (Judicial) Shri Pradeep Mutreja, Consultant for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the suppliers and contractors bills and (ii) encashment of bank guarantee of defaulter firms/contractors. On scrutiny of the few of the sample documents, it appeared to Revenue, that terms of the contract provided for levy of penalty per month or part thereof, for delay in commencing the work, stopping the work or delay in completing the work, without genuine reasons. Further, the penalties were also levied for delay in supply of goods or service by a contractor. Subsequently, on representation made by the contractor, who has faced deduction/penalty, the competent authority also in several cases, directs for refund of amount deducted on reasonable cause being shown. It also appeared to Revenue that such deductions are squarely cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to, which also show the deduction of penalty of ₹ 20,085/-. He brought on record the copy of the bill and the debit slip, by misc. application, which is also being considered along with the appeal. As per the final bill of the said contractor, Shri Harinarayan Patidar, which forms part of the misc. application. It is evident that the final bill has been passed for an amount of ₹ 41,09,714.15 and after deducting the amounts already paid vide running bills, the net amount payable comes to ₹ 17,52,051/-. Further, as per the firm s debit slip, prepared by the appellant, out of the said amount, they have made deductions for security deposit, income tax, VAT, service tax (RCM), cess, and penalty of ₹ 20,085/-, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
