2018 (5) TMI 980

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..... The appeal is directed against order-in-appeal passed by the Commissioner (Appeals) who upheld the demand of service tax. The case of the department is that there is a mismatch between the value declared inST-3 return and profit and loss account. Accordingly, the demand was confirmed. 2. Shri Shailendra Jain, learned Consultant appearing on behalf of the appellant, submits that for the period .....

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..... for such PF amount which was deducted by SCCL from their bill and the said amount was also considered as value of taxable service. He submits that a part of the debtor amount is towards the sale of scrap which does not attract any service tax. The same should also be deducted from the value of taxable service. All these factual aspects have not been considered by the adjudicating authority as wel .....

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..... ed on the basis of the documentary evidence to be produced by the appellant. As regards the submission made by the learned counsel regarding the debtor created in respect of deduction of PF, it is the submission of the learned counsel that on the entire delayed amount they had paid the service tax. Even the amount deducted on account of PF subsequently, the same amount was created as debtor. There .....

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