9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 346 - AT - Service TaxShort payment of service tax - demand alongwith interest on delayed payment - HELD THAT - It is evident that the appellant s claim of payment of Service Tax for the Financial Year 2008-09 has not been taken into account while reconciling the net Service Tax payable by the appellant. Accordingly, it is required to remand the matter back to the ld. adjudicating authority to verify the above claim of the appellant and arrive at the actual Service Tax payable by the appellant, if any, for the periods 2004-05, 2005-06, 2006-07 and 2008-09. Matter remanded back to the adjudicating authority for the purpose of reconciling the actual payment made by the appellant and to arrive at the liability, if any, for the periods 2004-05, 2005-06, 2006-07 and 2008-09 - appeal disposed off by way of remand.
Issues Involved: Appeal against Order-in-Appeal upholding Service Tax demand, interest, and penalties u/s 76, 77, and 78 of the Finance Act, 1994 for periods 2005-06, 2006-07, and 2008-09.
Summary: The appeal was filed against the Order-in-Appeal upholding the demand of Rs.2,53,207/- for Service Tax and interest, along with penalties u/s 78 and 77(1) of the Finance Act, 1994. The appellant provided services to M/s. Durgapur Steel Plant without paying proper Service Tax, leading to the demand. The Ld. Commissioner (Appeals) reduced the Service Tax liability to Rs.2,53,207/- along with interest, setting aside the penalty under Section 76 but upholding penalties under Sections 77(1) and 78. The appellant claimed to have paid Service Tax for certain financial years, which was not considered by the authorities. The appellant's submissions highlighted discrepancies in the amount of Service Tax paid for the FY 2008-09, which were not taken into account. Consequently, the matter was remanded back to the adjudicating authority to verify the actual payments made by the appellant for the periods in question. The Ld. Commissioner (Appeals) arrived at the net Service Tax payable for the years 2005-06, 2006-07, and 2008-09 as Rs.2,53,207/-. The appellant's claim of payment for the FY 2008-09 was not considered, necessitating a remand to verify the actual Service Tax liability. The appeal was disposed of by way of remand, directing a reevaluation of the appellant's payments for the relevant periods.
|
