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TMI Blog2025 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the entire demand of Rs.1,69,987/- alongwith interest of Rs.1,05,143/- on 12.02.2020. Subsequently show cause notice SCN dated 27.08.2020 was issued proposing as under:- "10. Now, therefore, M/s Nimmi Buildtech (P) Ltd., 122/623, Shastri Nagar, Kanpur-208005 is hereby required to show cause to the Assistant Commissioner, Audit Circle-II, CGST & C.Ex. Audit Commissionerate, 117/7, Sarvodaya Nagar, Kanpur within 30 (thirty) days of the receipt of this notice, as to why:- (i) Service tax (including cess) amounting to Rs.13,368/- [Rupees Thirteen Thousand Three Hundred Sixty Eight Only] on taxable value of Rs.89,120/- received under the head "Renting of Immovable Property Service" not paid by them should not be demanded and recovered fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree Hundred Forty Seven Only] (including cess) wrongly availed and utilized during the period from 2016-17 should not be disallowed and demanded/recovered from them under rule 14 of the CENVAT Credit Rules, 2004 read with sections 73 of the Finance Act, 1994, for the reasons discussed herein above. (v) Interest at the appropriate rate should not be charged and recovered from them under Section 75 of the Finance Act, 1994 on the aforesaid amount [sl. No.(iv) above]; (vi) Penalty under Section 78 of Finance Act, 1994 on the aforesaid amount [sl. No.(i), (ii), (iii) and (iv) above] should not be imposed upon them for willful suppression of facts and contravention of provisions made thereunder; and (vii) Penalty should not be imposed upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand in view of discussions and findings above. I impose an equal penalty of Rs.1,52,269/- [Rupees One Lakh Fifty Two Thousand Two Hundred Sixty Nine Only] upon the party under Section 78(1) of the Finance Act, 1994 for contravening the provisions of the Finance Act, 1994 with intent to evade payment of Service Tax in view of discussions and findings above. (iii) I confirm the demand of service tax amounting to Rs.4,350/- [Rupees Four Thousand Three Hundred Fifty Only] under proviso to Section 73(1) of the Finance Act, 1994 on the taxable value of Rs.30,000/- under "Man Power Recruitment Service" as stated above. The said amount deposited by the party alongwith interest is ordered to be appropriated against the demand in view of discu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oup-II, Circle-II, Kanpur on 28.01.2020 and 06.02.2020, covered the period from 2015-16 to June, 2017, some discrepancies regarding the payment of service tax under the category of "Renting of Immovable Property Services" and "Legal Services" were pointed to the Appellant Assessee and the Appellant Assessee accepted the same and deposited the service tax liability alongwith applicable interest vide CPIN No.20020900127399 dated 12.02.2020 which has been appropriated in the SCN itself. I find that once the discrepancies were pointed out by the audit team and accepted by the Appellant Assessee and service tax liability was discharged alongwith interest much before the issuance of the SCN, there was no occasion to issue a SCN, as has been consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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