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)
\nFor Appellant (s) : None
\nFor Respondent (s): Shri S. K. Shukla, AR
\nPer: Dr. D. M. Misra
\nNone present for the appellant. Heard the Ld. AR for the Revenue.
\n2. 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.
\n3. The short issue involved in the present Appeal is: whether the appellant had short paid service tax of Rs. 2,44,017\/- during <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has not been disputed by them. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Narayan Associates Versus Commissioner (Appeals), Central Excise & CGST-VadodaraService Tax2018 (5) TMI 1524 – CESTAT AHMEDABAD – TMICESTAT AHMEDABAD – ATDated:- 21-3-2018Appeal No ST\/10437\/2018 – A\/10569\/2018Service TaxDr. 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 … Continue reading “M\/s Narayan Associates Versus Commissioner (Appeals), Central Excise & CGST-Vadodara”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11935","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11935"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11935\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5. Ld. AR for the Revenue submits that since the issue was not raised before the Adjudicating Authority, therefore, it could not be verified.
\n6. 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.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n