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TMI Blog2014 (8) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... oseph, CA For the Respondent : Mr. A.K. Nigam, Addl. Commissioner (AR) Order Per : B.S.V. MURTHY; There is a delay of 6 days in filing the appeal and the learned CA submitted that the delay occurred because of a mistake on his part. We consider that the delay is required to be condoned and condone the same. 2. According to the learned CA, the entire demand of service tax has arisen in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of the amount which was not received in 2008-09 was received in the subsequent years and it is 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the letter. However, prima facie, it emerged that taxes were paid with interest only when pointed out by the department. This is a case where the appellants were aware of their liability to service tax; were charging service tax to their customers. However, when it came to payment of the same to the Government, they did not think is necessary till a letter was written. If all the assessees take th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eet 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant to deposit 25% of the penalty within eight weeks and report compliance to the Commissioner who after noting compliance with the requirement, shall proceed to adjudicate the matter afresh after giving reasonable opportunity to the appellants to present their case. It is made clear that if the appellants fail to deposit 25% of the penalty and report compliance before the Commissioner within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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