TMI Blog2018 (9) TMI 1988X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 (3) TMI 59 - CESTAT KOLKATA ], the Tribunal has held that the total amount collected for the provision of services, should be treated as inclusive of service tax to be paid. When no tax is included separately, the gross amount has to be adopted to qualify the tax liability treating it as value of the taxable service plus service tax payable. Penalty - HELD THAT:- There are no ingredient of suppression, mis-statement etc. with intent to evade payment of service tax. The facts in respect of activities undertaken by the appellants are same as mentioned in the show-cause notice, which was issued after a gap of nearly four years and the Department has not rebutted the calculation submitted by the appellant. Accordingly, penalty imposed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt under Section 78 of the Finance Act, 1994. On Appeal, the Commissioner (Appeals) upheld the adjudication order. Hence the present appeal before the Tribunal. 2. The ld.Counsel appearing on behalf of the appellant, submits that there was no occasion for issuance of show-cause notice since the appellant assessee has all along complied with the statutory provisions in respect of their liability towards service tax and were also submitting the details as asked for and have explained the discrepancies by filing proper reply to the queries made. She also submitted that the show-cause notice has no calculation sheets attached explaining thereby the reason of amount demanded or refuting the calculation provided by the appellant. Show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discrepancies in the figures as shown in the ST-3 Returns with that of financial statement of the appellant during the period from 2007-08 to 2010-11. It is noticed from the reconciliation statement submitted that some amount of money received towards booking, was subsequently refunded to the parties on account of cancellation of booking. In many cases, service tax has not been collected separately and hence, the appellants have prayed for allowing cum tax benefit as envisaged in Section 67 (2). I find that in the case of Advantage Media Consultant (supra), the Tribunal has held that the total amount collected for the provision of services, should be treated as inclusive of service tax to be paid. When no tax is included separately, the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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