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2009 (8) TMI 92 - CESTAT AHMEDABADService Tax Liability – presentation in the balance sheet and in the st 3 return – dredging service - demand for service tax of Rs. 17,85,101/- has been confirmed on the ground that in their balance sheet they had shown the amount for rendering services as receipts but they have failed to pay service tax on the said amount – held that – assessee contended that contrary to the observations of the Commissioner (Appeals), the practice followed is not adjustment of dues against each other but two are paid/received separately - Whatever is due from the appellants to M/s. Gujarat Adani Port Limited is paid and whatever is receivable is also received separately and no payments are made. He points out that on 07.4.2006 they had paid Rs. 1.40 Crores to M/s. Gujarat Adani Port Limited towards outstanding and payable by them to Gujarat Adani Port Limited ande on 09.4.2006 they had received Rs. 3.05 Crores towards services rendered by them. However, in the balance sheet both amounts are treated separately but for calculation of liability net amount is taken – matter remanded.
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