9911796707
TMI Blog2015 (11) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No 12/2003-ST dated 20.6.2003 - Held that:- To safeguard the financial interest of the appellant, as a matter of precaution or as a matter of conservative policy, raised RA (Running Account) Bills to the customers charging Service Tax without claiming any abatement or other benefit in some cases and not in all cases. It is categorically stated that the fact remains that not a single custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Shri J Nagori, Authorised Representative ORDER Per : Mr. P. K. Das The appellants were engaged in the business of commercial and industrial construction. A Show Cause Notice dtd 20.4.2010 was issued proposing demand of Service Tax alongwith interest and to impose penalty for the period from October 2004 to March 2009. By the impugned Order, the Adjudicating Authority confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax on the amount received from the customers, but not shown in the ST3 returns. In both the issues, the appellant took a stand in reply to the Show Cause Notice that they are eligible of the benefit under Notifications No 15/2004-ST dtd 10.9.2004 and No 1/2006-ST dated 1.3.2006, which was not considered by the Adjudicating Authority. The Learned Advocate drew the attention of the Bench the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue drew the attention of the Bench the relevant portion of the Adjudication Order and submits that the appellant realised the tax on the gross value as revealed from the RA bills. 5. The fourth issue is that Service Tax collected in excess, but not deposited with the Central Government required to be recovered and deposited in the Government account in terms of Section 73A of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d view, the Adjudicating Authority should have examined the Annexures and the submissions in reply to the show Cause Notice in detail before passing the Adjudication Order. He is also required to examine the claim of abatement of the appellant. 7. In view of the above discussion, we set aside the demand of Service Tax alongwith interest and penalty in respect of first issue. We remand the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
