9911796707
TMI Blog2014 (8) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... et and the same is accounted as direct income for the respective years. When an assessee makes a claim that balance sheet is made on accrual basis and service tax demand cannot be on that basis', if the learned Commissioner makes an observation like this, it would prima facie go in favour of the assessee and it would also disable us from determining the correct duty liability. In this case with great reluctance, we have to remand the matter back to the original authority only because we do not have the details of month-wise receipts of service charges; tax payable; tax paid with interest and the duty of payment; tax and interest - Decided conditionally in favour of assessee. - matter remanded back - appellant to deposit 25% of the penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submission of the learned CA that amount paid on this demand was appropriated towards 2008-09. In our opinion, this is wrong even though learned CA relied upon several decisions to submit that the payment of service is only after receipt of consideration, we do not consider it necessary to discuss all these issues since, in our opinion, it is obvious and it is a settled law that service tax is payable only after receipt of consideration. As regards the claim that the appellants had paid the entire amount before issue of show-cause notice, we find that suddenly the appellants stopped paying service tax to the Government in 2009-2010. When the Superintendent wrote a letter to them requiring them to furnish details, since they did not eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When an assessee makes a claim that balance sheet is made on accrual basis and service tax demand cannot be on that basis, if the learned Commissioner makes an observation like this, it would prima facie go in favour of the assessee and it would also disable us from determining the correct duty liability. In this case with great reluctance, we have to remand the matter back to the original authority only because we do not have the details of month-wise receipts of service charges; tax payable; tax paid with interest and the duty of payment; tax and interest (separate figures). 4. In view of the discussion above, we do not consider it appropriate that matter should be remanded without any requirement of pre-deposit of penalty in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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