9911796707
TMI Blog2023 (10) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ta Unit. The appellants were claiming that they have submitted several challans which were not reflected in the ST-3 Returns, but could not produce copies of such challans. On enquirty, even before the Tribunal, no such copies of the challans could be produced. It is not possible to take a view that they have themselves did not account for such several challans during the period of more than three years and did not reflect the same in the ST-3 Returns till the issue was pointed out by the Service Tax Audit Team. It is not clear as to how the appellant has himself not accounted for the challans during the period of three years. Further as the appellant has unit at Bhubaneswar, there may be possibility these challans have been used for Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant stated that the Balance Sheet figure shows the details of the turnover of their Kolkata Unit as well as turnover of their Bhubaneswar Unit. After this, the Department removed the turnover of Bhubaneswar Unit and have arrived at differential Service Tax of Rs.6,65,716 as clearly mentioned in Annexure A to the showcause notice. After due process, the lower authorities confirmed the demand. Being aggrieved, the appellant is before the Tribunal. 2. The ld.Advocate for the appellant submits that the Department is claiming that the appellant should pay Rs.53,31,259/- during the period under dispute, whereas the appellant has paid Rs.55,23,130/- which has actually resulted in excess payment of Rs.1,98,871/-. The ld.Advocate furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proper documentary evidence towards the appellant s claim for excess Service Tax payment. Accordingly, the ld.;A.R. for the Revenue, relying on the findings of the lower authorities, prays that the appeal may be dismissed. 4. Heard both sides and considered the submissions. 5. Admittedly, the Department has acceded to the request of the appellant and has arrived at the net Service Tax payable by the Kolkata Unit. The appellants were claiming that they have submitted several challans which were not reflected in the ST-3 Returns, but could not produce copies of such challans. On enquirty, even before the Tribunal, no such copies of the challans could be produced. It is not possible to take a view that they have themselves did not acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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