9911796707
TMI Blog2019 (5) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... anjan (Addl. Commr.) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal as to whether the appellant is rightly charged to service on (i) the amount of discount allowed to its customers. (ii) On the ground of inadvertent credit in its books of account. (iii) Whether the appellant is liable to pay service tax on its turnover achieved through the main contractor. 2. The brief fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , etc., to indicate that these discount pertains to customers who availed services. We find that Revenue have not brought any evidence on record to disbelieve the books of account of the appellant. We find that the auditor of the appellant, by certificate dated 11th November, 2014, have certified that the appellant have allowed discounts to their customers/clients and service tax will be charged o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax was further deposited with the Central Government. We find that learned Commissioner relied upon the Circular dated 23/08/2007 in confirming the demand of service tax. This issue, we find is decided by Hon'ble Patna High Court in the case of Hindustan Dorr Oliver Pvt. Ltd. vs. State of Bihar, volume 75 Sales Tax cases page 211, wherein the Hon'ble High Court in the matter of sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demonstrated that in the service receipt account, the accountant inadvertently made two journal entries on date 31st March, 2011, for making adjustment of "Cenvat credit adjustment". Thus it is evident that the said credits, which have inflated the service receipt amount, are not actually the amounts pursuant to rendering of the service and are arising from erroneous entries by the accountant. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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