9911796707
TMI Blog2013 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... factual position is that service tax liability stands admitted to the extent of Rs. 66,59,354/- and an amount of Rs. 11,00,000/- stands paid towards the same. We further observe that it will not be open to the assessee to dispute tax liability, though it shall be open to them to argue against the penal proposals raised in the SCN. Thus, we set aside the impugned order and allow this appeal by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, after dispensing with pre-deposit, we take up the appeal. 2. The impugned demand is under the Head security agency service. The taxability of the service is not in dispute. What is in issue is the quantum of service tax and other dues to be paid by the assessee. In the relevant show-cause notice, an amount of Rs. 1,29,01,278/- was alleged to have been short-paid by the assessee and an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard both sides. The learned counsel for the appellant submits that they have, of late, paid an amount of Rs. 11,00,000/- towards the outstanding liability of Rs. 66,59,354/-. Copies of the relevant challans indicating payments dated 31/01/2013 and 7/2/2013 have also been produced by the counsel. On a perusal of the memo of Appeal, we find that the appellant has categorically accepted servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to dispute tax liability, though it shall be open to them to argue against the penal proposals raised in the show-cause notice. With these findings and observations, we set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner to requantify the assessee s tax liability correctly after taking into account the payments hitherto made by them. However this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
