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TMI Blog2019 (12) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... emuka, Advocate for the Appellant Mr. P. Juneja, Authorised Representative for the Respondent ORDER JUSTICE DILIP GUPTA This Appeal seeks the quashing of the order dated 15 October 2013 passed by the Commissioner of Customs, Central Excise and Service Tax, Indore the Commissioner by which the demand of Service Tax has been confirmed with penalty and interest. 2. The issue involved in this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Appellant has not been able to submit a reconciliation statement and even the certificate issued by the Chartered Accountant on 20 September 2013 does not explain the position. 4. There is no hesitation in accepting the contention of the Appellant that Service Tax has to be paid on the basis of the amount received during that particular period. This is clear from the Trade Notice dated 3 J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts at this stage for reconciliation of the figures of such service tax billed and service tax collected and may place reliance on the financial control system of Telecom Department for the reconciliation of the telephone bills which would automatically mean reconciliation of service tax." 5. Though in the reply submitted by the Appellant and in the written submissions that were filed during the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant to raise this issue in the Appeal. 7. The Commissioner shall now pass a fresh order in the light of the observations made above expeditiously and preferably within three weeks. For this purpose, the Appellant shall appear before the Commissioner on 2 December 2019 with the relevant documents. The Commissioner shall take a decision in the next two weeks. The impugned order is, accordingly, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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