9911796707
TMI Blog2012 (12) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... that the disputed amounts have been received by the appellant. On the contrary prima facie assessment of the evidence presented shows that the impugned amount was not received by the appellant - Requirement of pre-deposit for admission of appeal is waived and there shall be collection of such dues during pendency of the appeal. - ST/1448 of 2011-CU - ST/S/664 of 2012-CUS - Dated:- 4-6-2012 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bank and for the differential amount for which the appellants did not pay service tax, proceedings were initiated for recovery of service tax along with interest and penalties. Show-Cause Notice issued in this regard has been confirmed for a demand of Rs.52,92,942/- for the period 1.4.2004 to 31.3.2009 along with interest and penalties. 3. The counsel for the appellant submits that though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received was paid to them. If the bank were to issue a higher amount to the appellant it was obligatory on the part of the bank to deduct income tax at source and pay only the balance to the appellant as concerned as per the provisions of the Income tax. At any rate their contention is that they can be taxed only for the consideration they received for providing the service. 4. Ld. A.R. for Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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