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TMI Blog2016 (11) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... not be levied to service tax for the prior period under different entry. In the present case, the three services have been included in the statute books with effect from 01.07.2003. Consequently, there can be no demand for service tax for the period upto 30.06.2003 under a different head as Consulting Engineer service. Payment of service tax for a portion of the taxable value received by the appellant - service tax paid by HO - Held that: - Ld. Counsel for the appellant has contended that they are in a position to submit the proof of such payment once again before the original authority. Ld. Departmental Representative submits that even though copies of some challans are available on the record of the appeal, it is not possible to correl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not paying service tax on the services rendered by them under the three categories stated above. They also noticed that service tax was not paid on the value received by the appellant pertaining to marketing, technical and other services. Show Cause Notice was issued on 24.08.2007 proposing demand of service tax to the extent of ₹ 13,18,795/- on account of provision of taxable services during the period 2002-03 to 2004-05. The original adjudicating authority (Addl. Commissioner) vide his order dated 11.06.2008 dropped the proceedings against the appellant. The CST issued another Show Cause Notice dated 07.05.2010 under Section 84 of the Finance Act, 1994 proposing to revise the order passed by the Addl. Commissioner. After due proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, while passing the impugned order has upheld the demand by holding the view that the appellant has failed to substantiate their claim of payment of service tax by their head office with documentary proof. They further submit that the ld. Commissioner has not referred to the original documents submitted by them and also did not give them an opportunity to substantiate their contention. 3. Shri Ram Chander Chaudhary, ld. Advocate represented the appellant and Ms. Neha Garg, ld. Departmental Representative appeared on behalf of Revenue. 4. Ld. Counsel for the appellant reiterated the grounds of appeal. He argued that service tax cannot be levied on the three services included in the statute with effect from 01.07.2003, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They have also carried out repair and maintenance activities of such equipments as well as undertaken training of the customers staff. For all these activities, they have raised separate invoices. Revenue has sought to recover the service tax on such activities for the period prior to 01.07.2003 by taking the view that such services would stand covered by the taxable services of Consulting Engineer for the period upto 30.06.2003. With effect from 01.07.2003, service tax already stands discharged by the appellant. However, a portion of the service tax paid is disputed. The claim of the appellant is that they have submitted the proof before the ld. Commissioner to substantiate their claim that service tax has been paid by their head office. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,83,577/- pertains to non-taxable value and that the service tax on the remaining taxable value has been paid by their Delhi office. But I find that the noticee has failed to substantiate their claim with sufficient documentary proof. 9. Ld. Counsel for the appellant has contended that they are in a position to submit the proof of such payment once again before the original authority. Ld. Departmental Representative submits that even though copies of some challans are available on the record of the appeal, it is not possible to correlate such challans with the service tax demand. Under the circumstances, we are of the view that the case may be remanded back to the Commissioner with a direction to consider the documents submitted by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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