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2011 (7) TMI 335 - AT - Service TaxPenalties under Section 76 & Section 77 - service tax not paid on the amounts received - the appellants submits that appellant had not received the amounts but had only billed for the same and the submissions made by them that actually amount received was less has not been considered and reconciliation statement was produced by the learned Commissioner (Appeals) who did not consider the same since it was not before the original adjudicating authority - Therefore, the matter is required to be remanded to the original adjudicating authority for verification of the reconciliation statement produced before the Commissioner (Appeals) and also other documentary evidences etc. that may be available with the appellants - It would be appropriate to waive the requirement of pre-deposit of balance amount by accepting the offer made by the learned advocate to deposit Rs.25,000/- and remand the matter to the original adjudicating authority.
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