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2014 (10) TMI 485 - AT - Service TaxDemand of differential service tax - difference of amount shown in figures and in words of the service provided by the appellant - Held that:- During the impugned period, service tax is payable on the amount received towards the services rendered. The appellant has shown the evidence of receipt of payment of service provided by way of production of photocopy of cheque, ledger account and TDS certificate. The genuineness of these have not been doubted by the Adjudicating authority. Further, we find that the adjudicating authority or the investigating agency has not taken any steps to verify the fact as to what amount has been paid by the service recipient towards the service provided against the said invoice. Both the service recipient and service provider are under the jurisdiction of the same Commissioner of Service Tax. In these circumstances, we remand the matter back to the Adjudicating Authority to verify the fact how much amount has been paid by the service recipient to the appellant against the amount in dispute - Matter remanded back - Decided in favour of assessee.
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