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2011 (1) TMI 864 - AT - Service TaxDemand of service tax based on reconciliation statement - The differences between CAC and computer accounts SLR are different and are reconciled. The service tax was paid and returns filed on the basis of the CAC figures - there were excess payments and in some months, there were short payments and they had adjusted both and whatever differential amount was available, has been paid by them - Even though the learned advocate submitted that there are decisions of the Tribunal holding that such adjustment can be allowed and extended period cannot be invoked in such cases - keeping in view that the appellant is a Public Sector Undertaking of Govt. of India and cannot be attributed malafide intention to evade payment of duty and by taking note of earlier decisions of the Tribunal in the same appellant's cases - Appeal is disposed off
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