9911796707
TMI Blog2025 (4) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... y them. 2. The Learned Advocate submits a reconciliation statement as per the following table. Total Demand as per Show Cause Notice (A) = Rs.63,75,705/- Undisputed Excess Amount Paid by the Appellant = 3,52,31,533 - 2,97,15,259 (B) = Rs.55,16,274/- (to be appropriated towards the demand). Balance amount of demand (C) = (A) - (B) = Rs. 8,59,431/- Incorrect figures of Service tax paid as per the SCN resulting in excess demand (D) = Rs.4,54,073/- (Admitted and undisputed vide Para 3.2 of the Order that Annexure to SCN refers to amount paid in Oct, 07 and Nov, 07 as Rs.29,80,701/- and 52,06,411/- which should be Rs.30,17,820/- and 56,23,365/-) Balance amount of demand (E) = (C) - (D) = Rs. 4,05,358/- Amount of Service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chemicals (India) Pvt. Ltd. -2015 (318) ELT 240 (Karnataka), wherein it has been held that amendment by substitution has a retrospective effect. She also relies on the case law of Jai Balaji Industries Ltd. CCE 2021 (7) TMI 1351 CSTAT Kolkata and Sujana Metal Products Ltd. v. Commissioner-2011 (9) TMI 724 CSTAT Bangalore. In view of these submissions, she prays that the entire amount paid against the confirmed demand should be taken as properly paid and should be appropriated by the Adjudicating Authority. Accordingly, she prays that penalties imposed under Section 76 and 77 of the Finance Act, 1994, may be set aside and the Appeal may be allowed. 5. Heard both sides and we have gone through the appeal papers and further submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Act at all."
8. We find that in the present case, it is not disputed that the appellant has paid excess service tax and which is clearly certified by the Chartered Accountant. Therefore, the beneficial provisions should be interpreted in such a way that the very benefit which is sought to be given to the assessee is not denied. The ratio of the cited case law is squarely applicable. Accordingly, we hold that the appellant has fulfilled the requirement of completing the entire payment of Service Tax as per the confirmed demand.
9. We set aside the penalties imposed and allow the appeal along with consequential relief, if any, as per law.
( Operative part of the order was pronounced in the open court. ) X X X X Extracts X X X X X X X X Extracts X X X X
|
