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Service Tax Case Law - The head of “Renting of immovable property” whereas the same should have been paid under “Port service”

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Service Tax - appellant paid service tax under the head of “Renting of immovable property” whereas the same should have been paid under “Port service” - Service Tax paid, though not under the correct head of service, can be considered as non-payment of service tax.

HELD – the service tax paid under renting of immovable property service may be considered as payment of service tax against port service. The department is free to make their internal adjustment in the account, for that purpose, the appellant cannot be made suffered with charge of non payment of service tax. As regard penalty on the appellant, the appellant have paid entire service tax along with interest.

This is also fact that the appellant is Government of India enterprise, therefore, malafide intention to evade the payment of duty cannot be charged against the appellant - the impugned order is modified and the appeal is allowed.

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