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TMI Blog2019 (5) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 70255 of 2018-CU[DB] - FINAL ORDER NO. 70903/2019 - Dated:- 24-4-2019 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) And MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Kamal Jeet Singh, Advocate for the Appellant Shri Sandeep Kumar Singh, Deputy Commissioner, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that the appellants, were engaged in providing taxable services under the category of Development Supply of Content and were issued a show cause notice dated 22.09.2015, making the following allegations:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... billing logs between 30-60 days from the completion of month. Once we received the correct billing logs, only then we are able to know how much service is used by operator. Operators don t accept any other billing mechanism which is not based on their billing logs. Hence all billings are done post receiving logs from operators. Hence, in our case service shall only be treated as Compete and billable only upon receiving the logs from Operator. The difference which is pointed by your goods self is not due to any deviation between ST-3 and billing actually done by Company but is actually attributable to the provisional entry put in by Auditors in the financial records to reflect the compliance with certain accounting standards. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has disclosed the assessable value in their ST-3 return as ₹ 31.47 crore, the value as per the accounting system comes to around ₹ 31.08 crore. Inasmuch as, there is no correct plausible explanation of difference in revenue s figures, the adjudicating authority has presumed that the appellant has not correctly paid the service tax and has accordingly confirmed the demand along with confirmation of interest and imposition of penalty. The said order of Original Adjudicating Authority stands upheld by the Commissioner (Appeals) and hence the present appeal. 4. After hearing both the sides duly represented by learned Advocate Shri Kamal Jeet Singh for appellant and learned A.R. Shri Sandeep Kumar Singh, Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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