2013 (4) TMI 524

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..... ying on Chartered Accountant’s certificate, Income Tax provisions and principles of accounting in preparing balance sheet. Therefore set aside the impugned order and remand the case back to Commissioner (Appeal) for deciding the matter afresh after considering the figures shown in ST-3 Returns for the year 2007-2008 and after giving an opportunity of hearing to both sides. Appeal is allowed by .....

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..... amounting to Rs. 46,42,479/- only. Department issued a notice demanding service tax of Rs. 3,68,259/- short paid by the respondent. Adjudicating authority confirmed the demand along with interest and also imposed equal amount of penalty. Respondent filed an appeal before Commissioner (Appeal) who vide impugned order allowed their appeal. Revenue is in appeal before this Tribunal against the impugn .....

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..... its that the respondent received Rs. 3,25,04,175/- only in the financial year 2007-2008 and they have paid the service tax on the same and Rs. 80,35,777/- was received by them in 2008-2009 and liability to pay service tax arises when payment is received. Therefore they did not make any short payment in 2007-2008. 5. After hearing both sides, we find that this is undisputed fact that in ST-3 Retu .....

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