9911796707
TMI Blog2019 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... aid M/s Levish Brand, they were working on commission basis. They were duly registered with the Service Tax Department for providing services under the category of 'Business Auxiliary Service' and were filing their due ST3 Returns. 2. Subsequently with the introduction of VCES Scheme, in the year 2013, they filed a declaration on 29.12.2013, declaring their additional service tax liability to the extent of Rs. 4,63,307/-(four lakhs sixty three thousand three hundred seven). However, the said declaration was rejected by the authorities, who undertook further verifications. As a result, it was found that there was a further evasion of service tax to the tune of Rs. 2,26,560/-(two lakhs twenty six thousand five hundred sixty). 3. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted their liability and has deposited the same alongwith deposit of the interest. The penalty of Rs. 10,000/-(ten thousand) was imposed in terms of Section 77 of the Finance Act. 6. The said order of the Commissioner is impugned before us. Learned advocate appearing for the appellant submits that the entire case of the Revenue is based upon the Income Tax Returns. However, on being questioned as to whether the Income Tax Returns disclosed more income in respect of the same activities, which were liable to tax, learned advocate fairly agreed and submitted that they are ready to deposit the service tax of amount Rs. 2,26,560/-(two lakhs twenty six thousand five hundred sixty). However, it is the contention of the learned advocate that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equivalent to Rs. 2,26,560/-. 8. As regards the denial of the Cenvat Credit of Rs. 176,945/-(one lakh seventy six thousand nine hundred forty five). We find that in the absence of any dispute about the receipt and utilization of the input services in providing output services, the denial on the grounds of non availability of complete address etc. cannot be upheld. Accordingly, we set aside the confirmation of the said amount. As regards their service tax liability of Rs. 7,253/-(seven thousand two hundred fifty three) in respect of legal services so received by them. Learned advocate submits that the same is not being contested and they have also deposited the same alongwith interest. Accordingly the same is confirmed as not contested. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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