TMI Blog2023 (9) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... Service - Rent 2 A-Cab Services under RCM - Director s Sitting Fee - short payment of service tax due to wrong classification of service under Works Contract Service (WCS) instead of Erection, Commissioning and Installation Service - Commercial or Industrial Construction Services - Legal Consultancy Service under RCM. HELD THAT:- As seen from the sanction order, there is no sanction which is g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asion of service tax on the following categories; i) Service Tax on receipt of Transport of Goods by Road (GTA) Service under RCM-Service Tax liability of Rs. 20,65,272/-; ii) Non-payment of Service Tax on receipt of Manpower Recruitment and Supply Service (MRA) under RCM-Service Tax liability of Rs. 9,55,149/-; iii) Nonpayment/ Short payment of Service Tax on rendering of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of Service Tax on amounts paid towards Director s Sitting Fee under Other Taxable Service other than 119 listed under RCM Service Tax liability of Rs. 86,250/-. 3. Admittedly the company had paid the entire service tax amount of Rs. 2,41,83,878/- even prior to issuing show-cause notice. 4. The prosecution was launched on the basis of the sanction order dated 17.07.2019 vide C.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alli Village, Toopran Mandal, Medak District-502334. 5. As seen from the sanction order, there is no sanction which is granted in favour of the petitioner for which reason the proceedings against the petitioners are void ab initio. Sanction is sine qua non for prosecution in the present case. Special counsel also conceded to the fact. 6. In the result, the proceedings against petitioner/A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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