TMI Blog2013 (12) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to demonstrate payments before the original authority in respect of the excess payment as stated in the application. Accordingly, we set aside the impugned orders and remand the matter to the original authority to decide afresh after considering the payment insofar as excess payment of service tax of Rs. 23.77 lakhs and other issues - Decided in favour of assessee by way of remand. - ST/182/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferential between P L and ST3 returns 15,66,846 Tax on postage expenses 34,038/- Short payment pointed out by the statutory audit 6,28,258/- Total 1 22,29,142/- 4. The learned counsel on behalf of the appellant submits that they have filed the miscellaneous application for additional evidence. It is submitted that they have paid exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant to produce proof of discharge of service tax liability has also not been complied with. He submits that the proof of payment has not been placed till date. He further submits that there is a demand of Rs.6,28,258/-on the basis of the statutory audit which cannot be overruled by the Chartered Accountant's certificate. 6. We have considered the submissions of both sides. On a query from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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