9911796707
TMI Blog2018 (5) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same. If this is correct, then on the date of creating debtor on account of PF which was created by SCCL, the appellant is not liable to pay service tax subject to verification of facts that amount already suffered service tax. Sale of scrap - Held that: - obviously the sale of scrap is not a service, hence the same is not liable for service tax. Since the lower authority has not veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas the profit and loss account showing the accruals and the department has considered as accruals as receipt towards the services. Therefore, the demand is patently wrong. During the period 2011-12 there is an excess payment of service tax to the tune of ₹ 9 lakhs approximately. He further submits that certain amount was shown as a debtor which is initially deducted by the service recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. 3. Shri Dilip Shinde, learned Assistant Commissioner(AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order. He also submits that for all the submissions which the learned counsel is making today, the appellant has not submitted the documentary evidence in support of his submissions. Therefore, there is no question of considering the claim of the appellant. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same amount was created as debtor causing the demand is double taxation of the same. If this is correct, then on the date of creating debtor on account of PF which was created by SCCL, the appellant is not liable to pay service tax subject to verification of facts that amount already suffered service tax. As regards the sale of scrap, obviously the sale of scrap is not a service, hence the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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