9911796707
TMI Blog2010 (11) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... llants failed to pay service tax on some of the invoices and a comparison with the balance sheet revealed that they had received excess amount for the services rendered on which tax had not been paid - The fact that some of the invoices were not taken into account and also excess amount had been received over and above the amount for which tax was paid would show clearly that appellant had not dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax on excess amount received as per the balance sheet it was found that appellant was liable to pay Rs. 35,093/-. As soon as it was pointed out, the appellant paid the service tax and also paid part amount of interest. 2. Learned Chartered Accountant on behalf of the appellants submitted that appellant is a closely held Pvt. Ltd. Company and the management and staff are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... errors. But how the error has occurred has not been explained at all. The levy of service tax is simple and it is only calculation of a certain percentage of the amount received and amount of service tax is required to be paid only after receiving the amount for which services were not (sic) rendered. Therefore the appellant is only paying what he has collected and if the appellant does not even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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