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TMI Blog2019 (4) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 and this fact is verifiable from the Statutory records, audited accounts and other relevant documents of the appellant. Service tax on TDS amount - HELD THAT:- The appellants have calculated their Service Tax liability on the gross amount of Commission received and hence, there is no occasion to demand the Service Tax again on the TDS amount received by them which is in fact a portion of gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74,216/- being the TDS amount received during the year 2009-10. The Adjudicating Authority confirmed the demand along with interest and imposed equal penalty under Section 78 and a penalty of ₹ 5000/- under Section 77 of the Finance Act, 1994. On appeal, the Ld. Commissioner (Appeals) upheld the Adjudication Order and rejected the appeal. Hence, the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28,72,021/-. Subsequently, during the year 2009-10, the assessable value works out to ₹ 4,19,47,867/- and the Tax liability works out to ₹ 45,06,512/-. Against this liability, the Service Tax paid was ₹ 38,32,916/- and the balance amount of 6,73,596/- was adjusted from the excess tax paid in the preceeding period. Hence, there is no short payment or non-payment of the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that the short payment of ₹ 7,43,002/- arose during the financial year 2009-10 as the amount was adjusted from the excess payment made in the financial year 2008-09 and this fact is verifiable from the Statutory records, audited accounts and other relevant documents of the appellant. Regarding the liability of Service Tax on the amount of tax deducted at source, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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