2012 (10) TMI 449

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..... stay order. In this appeal filed by the appellant, there are three issues at dispute. (i) The credit of service tax on the services provided by a security agency to the appellant (ii) service tax on invoice value that has not been realized (iii) interest on delayed payment of service tax on the above two counts. 2. In respect of Item No.(i), the submission of the appellant is that as per the .....

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..... greement with the argument of the learned DR because a statement either in the contract or in the invoice to the effect that applicable service tax has been paid, is not proof of deposit of service tax in the treasury. 5. In the second issue, it appears that the appellant has a case though the appellant has not been diligent enough to give the worksheet showing the actual liability based on reali .....

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..... eport as in para 6 above within 30 days from submission of the worksheet by the Appellant. 9. As directed in the stay order, the appellants produced on record a compilation record including the document. I find that the said documents are required to be verified at the original adjudicating authority level. Accordingly, I set aside the impugned order and direct the lower authorities to examine th .....

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