Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (5) TMI 88

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at is declared by them in the statutory returns. In the absence of any such allegation or supporting evidence, the confirmation of demand for service tax by the impugned order is legally not sustainable. Period of limitation - Held that:- ST3 returns did indicate different amounts as billed and realized and on this basis it is found that the parties / appellants defense regarding the demand being time barred has as also not been considered even with respect to all details being available in the periodical returns filed by the appellant. Portion of the demands is contested as even beyond 5 years. There is no discussion or finding on this aspect. It is also found that the original authority failed in examining the factual claims made by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e find the main appeal itself can be disposed of as verification of certain basic facts as per the documents submitted by the applicant is required in this case. As such with the consent of both the parties and after waiving the requirement of pre deposit of adjudicated dues and penalties, we took up the main appeal itself for disposal. 4. As already mentioned the short point for decision is whether or not the appellant have short paid service tax on account of difference between charged / billed amount and received amount. We have examined the show cause notice and the impugned order. The show cause notice is rather cryptic and simply states that from the month wise details provided by the appellant for the period October 2003 to March .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the ST3 returns filed by the appellant during the relevant time. It is clear that there are specific entries for value of taxable services charged or billed (with month wise breakup) and value of taxable services realized (with month wise breakup). Considering the legal position during the relevant time and the details of entries required to be filed up in the statutory returns it is clear that there will be always a possibility of different amount shown in these two columns for the simple reason all the billed amount are not realized in the same month or in the same period covered by the return. No evidence was brought forward by the lower authority to substantiate that the appellant have realized consideration towards value of taxable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates