TMI Blog2020 (9) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... hallans copies do not have legible bank seal, the same could not be relied. The appellant has also submitted the payment confirmation from the CBEC website showing the challan wise tax payment - No finding has been given by the learned Commissioner (Appeals) with regard to the submission of said certificate and challan details. Instead the learned Commissioner (Appeals) has reiterated the findings given by the lower authority. The payment is duly supported by way of confirmation from the CBEC website which is on record. Neither the tax calculation details nor the payment confirmation has been disputed by both the authorities below. The only reason assigned by the lower authority for not accepting the said challans is that same did not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax amount to the security service provider. The Department did not take into cognizance the challans submitted by the service provider evidencing payment of the entire service tax amount. The demand of service tax of ₹ 6,81,863/- for the FY 2012-12 was thus confirmed by the adjudicating authority together with interest and equivalent penalty. The appellant did not succeed in appeal before the learned Commissioner (Appeals). Hence the present appeal before the Tribunal. 3. Shri Rajeev Kr. Agarwal, learned Chartered Accountant appeared for the appellant and Shri D.Halder, learned Authorized Representative appeared for the Revenue. 4. The learned Chartered Accountant submitted that they have duly reimbursed the service tax amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (320) E.L.T. 22 (SC). 5. The learned Authorized Representative appearing for the Revenue reiterated the findings given by the learned Commissioner (Appeals) and submitted that service tax was legally liable to be paid by the appellant under reverse charge and they cannot claim any relaxation in this regard. He prayed that the appeal be dismissed. 6. Heard both the sides and perused the appeal records. 7. The only issue involved in this appeal is whether the appellant is liable to deposit service tax under Security Service under reverse charge when the entire service tax amount has been reimbursed to the service provider who has deposited the same with the Govt. Treasury as claimed by the appellant. 8. I find that the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
