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TMI Blog2024 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... the reconciliation chart submitted by them. In the absence of any corroborative documentary evidence, the adjudicating authority has confirmed this demand. It is a fact on record that the appellant submitted a reconciliation chart before the adjudicating authority, but did not submit any corroborative evidence to substantiate their claim, as has been clearly recorded in the impugned order. It would be appropriate to remand the matter back to the original authority, giving an opportunity to the appellant to submit documentary evidences such as invoices issued during the period, along with copies of bank statement showing the advances received during that period, ledgers of the parties, copies of challans for service tax payment during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 2013-2014 on the strength of certain invoices which bore the address of the appellant which was not registered but was added later in ST-2 in February 2014. The said notice also alleged short payment of service tax demand of Rs. 21,82,435/-, on the grounds that the appellant had paid service tax on receipt basis whereas service tax was to be paid during this period on accrual basis/billed amount. The Commissioner vide the impugned order dated 21.06.2017 confirmed the demand of Service Tax amounting to Rs. 21,82,435/- and dropped the demand of Rs. 2,78,43,384/- along with imposition of penalties. Aggrieved by the said order, the appellant is before us. 3. Learned Chartered Accountant appearing on behalf of the appellant submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oney against services provided' and reflected in Column F(I) (a) of ST-3 returns filed by the appellant. However, 'Gross Amount for which invoices are issued relating to services provided/to be provided for the said period is only Rs. 19,45,10,194/- which is reflected in Column F(II) of ST-3 returns, and hence, Appellant had paid Service tax on a value more than that billed in FY 2011-12. Similarly, with respect to broadcasting services, the appellant had paid Service tax on total value of 6,68,603/- which represents 'Gross Amount received in money against services provided'. However, 'Gross Amount for which invoices are issued relating to services provided to be provided for the said period is only Rs. 4,01,498/- and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oked when assessee has disclosed all the particulars in ST-3 returns itself. In support of his submission, he relied upon the following decisions:- SOTC Travel Services Pvt. Ltd. v. Pr. Commissioner of C. Ex., Delhi I, cited in 2021 (55) G.S.T.L. 332 (Tri. - Del.); Synergy Engineers Group Pvt. Ltd. v. Principal Commissioner, Cus., C. Ex. S.T., Bhopal, cited in 2023 (73) G.S.T.L. 546 (Tri. - Del.); India Colour Lab v. Commissioner of Central Excise, Jalandhar, reported in 2006 (3) S.T.R. 180 (Tri. - Del.); Jaypee Greens v. Commissioner of Customs, C. Ex. S.T., Noida, cited in 2020 (33) G.S.T.L. 109 (Tri. - All.); and, Quest Engineers Consultant Pvt. Ltd. v. Commissioner, CGST C. Ex., Allahabad, cited in 2022 (58) G.S.T.L. 345 (Tri. - All.) 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) date of completion of Service, if invoice is not issued within specified time limit or(iii) date of receipt of advance against the provision of service. He also submitted that as per the appellant, they had already discharged their service tax liability on the advance received by them and later on adjusted these advance against the billed amount in the month when the invoice were issued. However, he submitted that the appellant had not submitted any documentary evidence for verification or in support of the value shown in the reconciliation chart submitted before the adjudicating authority like details of invoices issued during particular month, Bank statement showing advance received, ledgers, calculation of service tax liability and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny corroborative evidence to substantiate their claim, as has been clearly recorded in the impugned order. In view of the same, we hold that it would be appropriate to remand the matter back to the original authority, giving an opportunity to the appellant to submit documentary evidences such as invoices issued during the period, along with copies of bank statement showing the advances received during that period, ledgers of the parties, copies of challans for service tax payment during the period etc. The adjudicating authority may consider these documents while adjudicating this matter afresh. 7. Consequently, we set aside the impugned order to that limited extent, and allow the appeal by way of remand. (Order pronounced in the open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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