M/s Narayan Associates Versus Commissioner (Appeals), Central Excise & CGST-Vadodara
Service Tax
2018 (5) TMI 1524 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 21-3-2018
Appeal No ST/10437/2018 – A/10569/2018
Service Tax
Dr. D. M. Misra, Member (Judicial)
For Appellant (s) : None
For Respondent (s): Shri S. K. Shukla, AR
Per: Dr. D. M. Misra
None present for the appellant. Heard the Ld. AR for the Revenue.
2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS-001-APP-319-2017-18 dated 18.08.2017 passed by Commissioner (Appeals), Central Excise & CGST-Vadodara.
3. The short issue involved in the present Appeal is: whether the appellant had short paid service tax of Rs. 2,44,017/- during
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has not been disputed by them.
5. Ld. AR for the Revenue submits that since the issue was not raised before the Adjudicating Authority, therefore, it could not be verified.
6. I find that the appellant had categorically claimed that out of the total short payment of Rs. 2,44,017/- an amount of Rs. 1,86,262/- has been paid in the Financial Year 2012-13, as provision was only made in the year 2011-12, whereas bills were raised subsequent year 2012-13. This fact needs to be verified by the Adjudicating Authority and the re-determination of the liability be carried out accordingly, In the result, the impugned order is set-aside and the appeal is remanded to the Adjudicating Authority to verify the facts in the light of the above observation.
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