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2018 (6) TMI 1600

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..... n of the factual position. Matter remanded to the original authority for consideration of the submissions and the evidences - appeal allowed by way of remand. - Appeal No. ST/57/2008 - FO/A/77120/2018 - Dated:- 28-6-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI C. L. MAHAR, MEMBER (TECHNICAL) Shri A. K. Srivastava, Advocate Shri Akash Sharma (PCS) for the Appellant (s) Shri A. K. Biswas, Suptd. (AR) for the Respondent(s) ORDER Per Bench. The facts of the case in brief are that the Show Cause Notice dated 22.01.2007 was issued alleging contravention of the statutory provision and non-payment of service tax during the period of 2 .....

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..... ax payable comes to ₹ 1,25,54,518/-, service tax paid is ₹ 1,06,24,043/-, so there is short payment of ₹ 19,30,475/-. (iv) in year 2005-06, the gross value received is ₹ 11,53,61,196/-, non taxable value is ₹ 37,021/-, net value comes to ₹ 11,53,24,175/- service tax payable comes to ₹ 1,17,62,456/- , service tax paid is ₹ 1,41,11,709/- so there is excess payment of ₹ 12,60,934/-. 3. Therefore, the appellant is entitled to pay ₹ 38,17,256/- and the same has been paid. 4. That due to software problem, earlier non taxable value (Local PCO+VPT and cheque dishonour) could not be segregated. The appellant is providing the bifurcation of non .....

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..... t the evidences of payment of service tax and the calculation charts have either not been placed before the Adjudicating Authority or has not been correctly appreciated to enable the correct appreciation of the factual position. 9. We set aside the impugned order and remand the matter to the original authority for consideration of the submissions and the evidences. The appellants are directed to co-operate in the Denovo proceedings by submitting the evidence and the calculation chart in support of their claim. The Original Authority shall decide the issue after granting reasonable opportunity of hearing. Since the matter is very old, the Adjudicating Authority is directed to pass the Denovo order as early as possible. .....

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