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TMI Blog2014 (7) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-CU[DB] - FINAL ORDER NO. 52420-52421/2014 - Dated:- 23-5-2014 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Sh. Alok Mahajan, Advocate For the Respondent : Sh. Jayant Sahay, DR JUDGEMENT Per Rakesh Kumar:- The facts leading to filing of these appeals are, in brief, as under:- 1.1 The appellant, a Government of India Undertaking, are engaged in providing telecommunication services. The Commissioner, Service Tax, Delhi vide order-in-Original dated 1.9.2008 confirmed service tax demand of ₹ 7,63,100/- and Cenvat Credit demand of ₹ 4,66,918/- along with interest and imposed penalties on them under Section 76 on the grounds that :- (a) for the month of October, 2003 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, there is short payment of ₹ 18,52,586/- and besides the service tax, education cess of ₹ 94,210/- is also leviable; and (b) The Cenvat Credit of ₹ 3,25,487/- has been availed against the invoices, which do not have the service tax registration, description of input services etc. 1.4 Against this order of the Commissioner, the Appeal No.ST/817/2008 has been filed. 2. Heard both the sides. 3. Sh. Alok Mahajan, Advocate, the leaned counsel for the appellant, pleaded that service tax demand of ₹ 18,52,586/- conformed by the order-in-original dt. 27.08.2008 passed by the Commissioner is on the basis that in the ST-3 Return for the period from 01.04.2004 to 30.09.2004, while the service tax pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s submissions, that in view of the above submissions, the impugned order dt. 27.08.08 passed by the Commissioner confirming the service tax demand of ₹ 18,52,586/-, Education Cess demand of ₹ 94,210/- and Cenvat Credit demand of ₹ 3,25,887/- along with interest and imposition of penalty on the appellant is not sustainable, that as regards the order-in-original dt. 01.09.08 passed by the Commissioner by which the service tax demand of ₹ 7,63,100/- and Cenvat Credit demand of ₹ 4,66,918/- has been confirmed along with interest, the same is incorrect and has been passed without considering the Appellants submissions, that service tax demand of ₹ 7,63,100/- confirmed by the Commissioner pertains to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the respective ST-3 returns also include interconnect usage charges, which during the period of dispute were not taxable and for this reason only, service tax on the amounts realized against IUC, had not been paid and that though this plea had been made before the Commissioner no finding has been given. We find in these cases that this plea has been made and the same has not been considered. Therefore the service tax demands of ₹ 7,63,100/- and ₹ 18,52,856/- have to be set aside and remanded to the Commissioner for de-novo adjudication after considering the appellant s plea that the amounts realized as mentioned in the respective ST-3 return also included amounts realized for providing interconnection which was not taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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