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TMI Blog2019 (4) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... SNL. Appeal allowed - decided in favor of appellant. - Appeal No. S.T./198, 210/08 - ORDER NO…FO/A/77112-113/2018 - Dated:- 13-12-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri N.D.Saha, Adv. Ms. Indrani Chatterjee, Chief Accounts Officer,for the Appellant (s) Shri D. Halder, Asstt. Commr. (AR) for the Revenue ORDER Per Bench : The present two appeals are filed against the Order-in-Original No.ST/Shillong No.08/2008 dated 28.08.2008. These appeals are cross appeals filed by the Revenue as well as assessee. 2. The dispute pertains to the period from 01.12.1997 to 31.03.2002. The Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he reduced the service tax demand to ₹ 2.77 Croresss and ordered the appellant, M/s BSNL, to pay the same along with interest. He also imposed penalty under Section 78 of the Finance Act, 1994. 3. Revenue has filed the present appeal against dropping of the portion of the demand with the submission that the issues involved in the present proceeding, were different from the other proceeding in which the service tax was demanded. 4. M/s BSNL has also filed appeal challenging the order for payment of service tax amounting to ₹ 2.77 Crores. 5. M/s BSNL is represented by Shri N.D.Saha, ld.Advocate assisted by Ms.Indrani Chatterjee, Chief Account Officer, BSNL, Assam. Revenue is represented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases, cheques have been dishonored and the subscribers have made subsequent payment in cash. Such amounts which appeared in the Books of Account, will need to be suitably adjusted for charging service tax. (ii) The ld.Advocate also submitted that an elaborate exercise has also been carried out by BSNL. The CAO of BSNL submitted that under the various heads outlined above, the total receipts have been calculated and if the same is excluded from the total receipts, BSNL will not be liable for any additional payment of service tax. (iii) It was also submitted that calculations regarding the actual portion of the consideration, which will not be liable to service tax under the above heads, have been certified by an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , eg. receipts for services rendered prior to the introduction of service tax ; receipts from Public Call Offices ; certain receipts such as, security deposit, late payments charges etc. To support their calculation arriving at the amounts deductible from the gross receipts, BSNL has also submitted a Certificate from an independent Chartered Accountant. From a perusal of the said Certificate dated 12.12.2018, it is seen that the Chartered Accountant has attested to the correctness of the calculation put together by BSNL team from their relevant accounts. 11. The result of the re-conciliation of the service tax payable is as follows : (Amts.in Rs. thousands) Sl.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 S/Tax paid 267576 15. Net Different (Service Tax payable) 5288 16. Amount paid 11,485 17. Excess amount paid 6197 12. Out of the total gross receipts, the amounts, which are not liable to service tax are to be excluded. After the said deduction, we note that BSNL during relevant time, had short paid service tax to the extent of about ₹ 52.88 lakhs. However, it is also seen that BSNL has suo-motu made payment of such different ..... X X X X Extracts X X X X X X X X Extracts X X X X
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