TMI Blog2022 (5) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... ble property - availment of abatement of 40% erroneously - HELD THAT:- The mistake is bona fide as it is not the case that appellant have collected more tax but have deposited less tax. The learned Counsel admits that the liability of Rs. 22,824 and undertakes to pay the same, if not paid alongwith interest as applicable. Levy of penalty u/s 70 r/w Rule 7C of Service Tax Rules - late filing of returns, during period 2014-15 to 2017-18 (up to June 2017) - HELD THAT:- As per para 15 of the order-in-original, the delay is computed wherein it is from 4 days to 256 days, the penalty have been imposed penalty at varying rates from Rs. 300 to Rs. 20,000/-. Learned Counsel states that the delay has been caused due to the circumstances beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Heard the parties. Vide impugned Order-in-Appeal the following demand have been confirmed which are in dispute:- (i) Interest Rs. 47,795/- under Section 75. (ii) Service Tax Rs. 1,88,003/- including cess as service tax short paid under the head outdoor catering service, with equal amount of penalty under Section 78. (iii) Demand of Rs. 22,824/- including cess under the head renting of immovable property with equal amount of penalty under Section 78. (iv) Imposition of penalty under Section 70 by way of late fee on late submission of Return as provided in Rule 7(c) of Service Tax Rules Rs. 38,000/- 2. I first take up the issue with regard to short payment of service tax Rs. 1,88,003/- in respect of outdoor caterin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant erroneously took abatement of 40% and have charged service tax on 60% of the rent in the invoice and have accordingly deposited the amount of service tax, resulting in short payment. The mistake is bona fide as it is not the case that appellant have collected more tax but have deposited less tax. The learned Counsel admits that the liability of Rs. 22,824 and undertakes to pay the same, if not paid alongwith interest as applicable. 6. The next issue is regarding levy of penalty of his 38,100/- under Section 70 r/w Rule 7C of Service Tax Rules, for late filing of returns, during period 2014-15 to 2017-18 (up to June 2017). I find that as per para 15 of the order-in-original, the delay is computed wherein it is from 4 days to 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
