9911796707
TMI Blog2009 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... owards Service Tax and the same was not deposited into the Government Account. Neither the Managing Director nor the Director (Finance) has disputed the Service Tax monthly summary statement attached to the Profit & Loss Account.” – matter remanded back for want of quantification of liablity - ST/238/2007 - 210/2009 - Dated:- 18-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) REPRESENTED BY : Shri K.S. Hanumantha, Advocate, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Original No. 19/2007, dated 26-2-2007. 2. The relevant facts that arise for consideration are the appellants herein are holders of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the Service Tax amount which has been arrived at by the authorities on the ground that they are engaged in the movement of cargo through air, rail and road and also providing courier services. It was the submission that the amount which has been worked out is based upon only one single page summary for the period April 2003 to March 2004. The Adjudicating Authority after considering the submissions made before him, came to the conclusion that the appellant is liable to pay the Service Tax and coming to such a conclusion, he passed the following order. (1) I confirm an amount of Rs. 81,54,940/- (Rupees Eighty One Lakhs Fifty Four Thousand Nine Hundred and Forty Only) towards the Service Tax liability of the assessee for the period from 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s i.e. 10-9-2004, 1-5-2005 (only container) and 1-1-2005, respectively. It is his submission that the entire demand is not properly worked out. He would submit that the Managing Director of the company had categorically stated that the Service Tax liability on the 'Courier Agency' at the most will come to approximately Rs. 25,00,000/- for the entire period. It is his submission that this was not accepted by the Adjudicating Authority. Further, he would submit that the authorities have seized all the books of account, vouchers and bills and hence, they are not in a position to give effective reply and give reasoning how they have worked out the correct liability. He would submit legal point that the jurisdiction of the Commissioner to pass t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax provisions. 5.2 As regards the extended period of time, we find that appellant have filed Service Tax returns on 1-12-2003 for the entire period i.e. 30-9-2000 to 30-9-2003, which is totally incorrect, as the appellant is mandated to file the returns half yearly. Hence, having filed the returns belatedly, the extended period is correctly invoked by the authorities. Hence, the arguments on both these grounds are rejected by us. 5.3 On the question of quantification of Service Tax amount, we find that the Adjudicating Authority has recorded the following findings. "The assessee disputed the quantification of Service Tax liability. However, they did not furnish the amount of Service Tax payable as per their calculation, on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,99,057.84 79,72,002.46 Cr. October 50,000.00 2,00,296.00 81,22,298.46 Cr. November 10,365.00 64,856.00 81,76,789.46 Cr. December 81,76,789.46 Cr. January 81,76,789.46 Cr. February 81,76,789.46 Cr. March 81,76,789.46 Cr. Grand Total 60,365.00 12,79,412.34 81,76,789.46 Cr. It can be noticed from the above reproduced summary, that, it gives the Service Tax credits and debits for the financial year 1-4-2003 to 31-3-2004 and the opening balance does not indicate as to whether this amount was carried forward from which year and in respect of what. In the abse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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