2009 (11) TMI 9

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eraiyan : Heard both sides. 2. As the issue involved in this appeal is a simple one, I waive pre-deposit of the dues as per impugned order and dispose of the appeal finally. 3. The appellant has rendered taxable service as rent-a-cab operator to M/s Power Grid Corporation, Jabalpur and filed service tax returns periodically. TDS certificate issued by Power Grid Corporation indicated an amount of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant has not rendered any service to parties other than Power Grid Corporation. The finding of the authorities below that the amount of service charge paid by Power Grid Corporation is totally different from the amount which was mentioned in ST-3 return is incorrect and confirmation of the demand on the entire amount is clearly double taxation. 5. Learned SDR reiterates the finding of the Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ower Grid Corporation. Under these circumstances, the orders of the Commissioner (Appeals) and the original authority cannot be sustained and require to be set aside for fresh consideration of the issue, in view of discrepancy noticed between TDS figure and the service tax return figure. The matter is remanded to the original authority to consider afresh the submission of the appellant and decide .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X