9911796707
TMI Blog2023 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ee thousand one hundred and fifty three only) has been confirmed and penalty for an amount of Rs.7,54,671/- and Rs.20,000/- has been imposed under section 77 of the Finance Act. 2. The facts in brief are as follows:- That a Show Cause Notice No.02/2016 dated 22.03.2016 was served upon the appellant, alleging that the appellant is liable to pay service tax under the category of "Business Auxiliary Service‟ on empanelment fees recovered from the empanelled venders as commission shown under the head "rebate" - during the year 2014 -15. Accordingly, the amount, as mentioned above was proposed to be recovered from the appellant alongwith interest and proportionate penalties. The proposal was initially confirmed vide the Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to not to discharge the said liability. Relying on the said order the impugned Order-in-Appeal is prayed to be modified to the extent of setting aside the imposition of penalty. 6. Ld. D.R. has mentioned that the amount as has been charged by the appellant from the empanelled venders has to be treated as a consideration in money for the services provided by the Air Force Auditorium. Hence there is no infirmity in the order under challenge when service tax on the commission income under business auxiliary services has been confirmed. However, it is acknowledged that this Tribunal vide the Order dated 10.04.2017 has set aside the imposition of penalty upon the appellant for non-discharge of the similar demand. 7. Having heard the rival co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... organisation, the noticee had no malafide intention in not charging Service Tax on these charges and depositing the same to the government Exchequer. The noticee was under a bonafide doubt regarding the taxability or otherwise of the activities carried out by them and this constituted reasonable cause for non-payment of the tax. I also notice that after dismissal of their appeal by the Hon'ble Supreme Court, the noticee immediately has agreed to deposit the remaining demand of Service Tax alongwith interest. Further, the noticee has deposited their whole Service Tax liability as intimated vide their letter dated 22.02.2019. 30.4 I find that in view of the above facts and circumstances, it is a fit case of waiver of penalties proposed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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