9911796707
TMI Blog2013 (7) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2008-09 – Held that:- Adjudicating authority should be given a chance to verify the facts appellant claiming and is able to show that they had paid the entire amount of the service tax liability as demanded in the show cause notice and much more than that - the issue needs to be factually verified – matter remanded back to the adjudicating authority – appeal allowed in the favour of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of Clearing and Forwarding Agent Services and Business Auxiliary Services after filing ST-3 returns. During the course of audit, it was found that there was a mismatch of the value on which service tax liability discharged by the appellant and the income shown in the balance sheet. Accordingly, show cause notices were issued to the appellant after statements of the various persons were recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 59,80,377 /- Rs. 60,39,978 /- Rs.(-) 59,601 /- Total Rs.2,21,64,743/- Rs.2,63,51,615/- Rs.(-)11,86,872/- 4. He would submit that the above mentioned data clearly indicates that the appellant s liability to pay the tax during the relevant period was Rs.2,21,64,743/- while appellant has paid Rs.2,63,51,615/-. It is his submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have paid more tax than the amount of tax payable as worked out by the audit. The adjudicating authority in his order in original has summarily dismissed these contentions raised by the appellant only on the ground that the challans which were produced by the appellants were dated subsequent to the returns which were filed by the appellants. In our view, if a show cause notice demands the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority to reconsider the issue afresh after following the principles of natural justice. The appellant s counsel is also directed to cooperate with the lower authorities and produce correct data and evidences in support of his claim for the verification, as regards the discharge of service tax liability. Appeal is allowed by way of remand. Stay petition also stands disposed of. (Operative Porti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
