9911796707
TMI Blog2013 (12) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/2008 alleging that they have not disclosed the correct taxable value in their ST-3 Returns for the period from April, 2003 to March, 2007 and hence there was short payment of service tax to the extent of Rs.2,12,20,312/- and education cess of Rs. 3,66,979/-. On adjudication, the Commissioner has confirmed the demand and also imposed equivalent amount of penalty under Section 78. Hence, the present appeal. 3. Ld. Sr. Advocate Shri J.P. Khaitan appearing for the appellant has submitted that in the show cause notice while computing the demand, the gross taxable value reflected in annexure 'A' to the Notice does not disclose any basis. It is his submission that the receipts reflected against column (2) and column (3) for the respective year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion that since the service tax is levied on the gross taxable value received by the assessee, therefore, the burden lies on the assessee to explain that the receipts shown in the financial documents were not towards the taxable services. However, he has also fairly accepted that in the impugned notice, no basis has been disclosed on the receipts shown in annexure 'A' in computing the liability. He has no objection for remanding the case to the adjudicating authority for considering the charts now produced and explanation submitted by the appellant explaining the difference. 5. Heard both sides and perused the records. We find that the limited issue involved in the present case relates to chargeability of service tax on the taxable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest of justice and to ascertain the correctness of the service tax liability, the matter requires to be remitted back to the adjudicating authority for determination of all issues afresh. The appellants are directed to furnish their detail reply/explanation so as to facilitate the Department to assess the correct liability. At this stage, the Ld. Sr. Advocate for the appellant submits that there should be a time frame fixed, as the appellant has already deposited an amount of Rs.50.00 Lakhs. Keeping in view the amount deposited, we direct the Ld. Adjudicating authority to decide the issue, maximum within a period of four months from the date of submission of relevant data by the appellant. The appeal is allowed by way of Remand. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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