9911796707
TMI Blog2013 (5) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... ddl. Commissioner(AR) ORDER Per: P.G. Chacko This application filed by the appellant seeks waiver and stay mainly against demand of an amount of ₹ 63,14,815/- as service tax and education cesses for the period from October 2008 to March 2010. The impugned demand is on telecom service and has been quantified on the premise that the appellant had short paid service tax when com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 50 paise was rounded off to a rupee and accordingly, where the value of service was ₹ 150/- and the service tax and cess thereon would work out to ₹ 18.54 totaling to ₹ 168.54, the MRP of the pre-paid card would be determined as ₹ 169/- instead of ₹ 168.54. The actual value of service provided by the appellant was indicated in the ST-3 returns and the actual amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) payment of service tax for earlier period at lower rate. As the appellant accepted the second and third audit objections, a show-cause notice came to be issued on the basis of the first audit objection requiring the appellant to pay an amount of ₹ 63,14,815/- towards service tax and education cesses which were alleged to have been short-paid on account of rounding off. This demand came ..... X X X X Extracts X X X X X X X X Extracts X X X X
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