9911796707
TMI Blog2019 (4) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... aldar, A. C. (A. R.) for the Revenue ORDER PER CORAM The facts of the case in brief are that the appellants are manufacturer of Iron and Steel items. They have received commission from different clients against provision of 'Business Auxiliary Services'. Show Cause Notice dated 09/09/2014 was issued alleging evasion of Service Tax during the month of November, 2009 and March 2010 amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. It is his submission that the Commission received was accounted for in their Books of accounts and ST-3 Returns were also filed on regular basis. The Ld. representative also submits that during the year 200809, the assessable value works out to Rs. 3,22,86,371/- and the Service Tax liability was Rs. 39,90,597/- but inadvertently Service Tax of Rs. 68,62,618/- was paid which resulted in exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered Accountant's Certificate in support of his submission. 3. The Ld. DR reiterates the orders of the Lower Authorities and contends that the submissions of the assessee in respect of the various figures was not consistent all throughout and accordingly the claim of the appellant is subject to verification. 4. Heard both sides and perused the appeal records. 5. I find that the short paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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