2018 (5) TMI 823 – CESTAT NEW DELHI – TMI – Non-payment of service tax – bill for services raised for higher amount but settled at lower amount Held that: – the appellant had specifically stated that during the disputed period, it had received ₹ 50,20,540/- (as against bill of ₹ 85.93 lacs) and discharged the Service Tax liability thereon – the authorities below have not discussed the submissions made by the appellant in the reply to the show cause notice.
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For ascertaining the correct tax liability, since the submissions of the appellant were required to be considered, we are of the view the matter should go back to the Original Authority for consideration of the submissions – appeal allowed by way of remand. – Appeal No
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st the appellant for confirmation of the Service Tax demand. Vide the Order-in-Original dated 28/03/2012, the Joint Commissioner of the Service Tax had confirmed Service Tax demand of ₹ 5,40,177/- along with interest. On appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 06/09/2012 has extended the SSI benefit to the appellant and reduced the adjudged demand to ₹ 2,15,245/-. 2. The appellant s grievance in this appeal is that though the bill was raised for an amount of ₹ 85,93,096/-, but the Service receiver had settled the claim only for ₹ 50,20,540/-. Thus, the contentions of the appellant is that on the receipted amount towards the taxable service, the appellant should only be liable to pay Servi
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