2018 (5) TMI 1524 – CESTAT AHMEDABAD – TMI – Short payment of service tax – whether the appellant had short paid service tax of ₹ 2,44,017/- during the period 2011-12? – Held that: – appellant had categorically claimed that out of the total short payment of ₹ 2,44,017/- an amount of ₹ 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 – appeal allowed by way of remand. – Appeal No ST/10437/2018 – A/10569/2018 – Dated:- 21-3-2018 – Dr. D. M. Misra, Member (Judicial) For Appellant (s) : None F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reas in the returns, the appellant had paid ₹ 36,58,459/ resulting into short payment of ₹ 2,44,017/- It is their contention that a part of the said amount i.e. ₹ 1,86,262/- is attributable to the provision of ₹ 18,08,368/- made in the books of accounts in the Financial Year 2011-12, for which the bills were raised in the subsequent Financial Year 2012-13, and accordingly service tax amount was paid in 2012-13. The remaining amount 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 ₹ 2,44,017/- an a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =