Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 227 - AT - Service TaxDemand - non-verification of payment made by appellant - payment of service tax could not be verified as same has been deposited in wrong head by the bank - business auxiliary services - Held that - The documents placed before me has been verified. As the appellant has been able to produce all the relevant documents showing that the payment which has wrongly deposited by bank in wrong head has been rectified and certificate to the effect has been obtained from the PLA Account Officer, New Delhi. In view of that the impugned order deserves no merits, as payment made by the appellant is correct - demand set aside - appeal allowed - decided in favor of appellant-assessee.
Issues:
Appeal against demand of service tax due to non-verification of payment. Analysis: The appellant, a service provider, appealed against an order confirming a service tax demand due to non-verification of payment. The appellant was registered under the category of 'Business Auxiliary Services.' The issue arose because the payment made by the appellant could not be verified as it was deposited in the wrong head by the bank. The appellant contended that the amount was paid in the proper head, and the bank later issued a certificate confirming the transfer of the amount to the correct account in New Delhi. The appellant's counsel argued that the bank had mistakenly deposited the service tax in the wrong head, but the appellant had rectified this error. The appellant provided all necessary evidence to support this claim. Upon verification of the documents presented, it was established that the payment, initially deposited incorrectly by the bank, had been rectified, and a certificate to this effect was obtained from the PLA Account Officer in New Delhi. Consequently, the impugned order had no merits as the payment made by the appellant was deemed correct. In light of the evidence and submissions, the impugned order was set aside, and the appeal was allowed with any consequential relief deemed necessary.
|