9911796707
TMI Blog2023 (7) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... ST-3 returns filed by them. The value of taxable services rendered by them have been disclosed in their Balance Sheets. The two issues have been raised by the department during the course of audit, from the data disclosed by the Appellant. Thus, it is observed that the appellant has not suppressed any information from the department. All the details have been taken from their audited balance sheet. In such cases suppression of fact with an intention to evade payment of duty cannot be alleged. In the present case also, the details have been taken by the Audit party from the audited balance sheet. The department has not established any suppression on the part of the Appellant. The impugned order is also silent on this - the provisions of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount along with interest. They have also paid Service Tax amounting to Rs.3,42,795/., which was short paid. 3. We observe that the appellant has paid both Rs.5,11,591/- towards irregular availment of Cenvat credit and Rs.3,42,795/- on account of non-payment of Service Tax before issuance of the show cause notice. The interest was also paid immediately after issue of the Notice. It is the claim of the appellant that as per section 73(3) of the Finance Act, 1994, no show cause notice need to be issued when duty was paid before issuance of the show cause notice. Further, the appellant stated that they have not suppressed any information from the department. The irregular availment of credit and the short payment of service tax were notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal has observed as under:- 6. As regards the demand of service tax on he basis of difference in ledgers of income and value shown in ST 3 for such services rendered, we find that the Appellant has produced a CA certificate being the statutory auditor of the Appellant and the main reason for such difference was because the department has only taken the credit side of income by ignoring the debit entries for reversal etc. and hence the value as per ledger is inflated. 7. It is also submitted by the Appellant that the service tax audit was conducted for the period from April, 2014 to September, 2016 by the Assistant Commissioner (Audit), Guwahati Audit Circle 2 in January 2017 and such income reconciliation was satisfac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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