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2013 (5) TMI 256 - CESTAT BANGALOREService tax - Correct quantitative extent of tax liability - Held that:- From the impugned order, it is obvious that the payments claimed to have been made by the assessee were not taken into account by the adjudicating authority while confirming the demands against them. The factual position is that service tax liability stands admitted to the extent of Rs. 66,59,354/- and an amount of Rs. 11,00,000/- stands paid towards the same. We further observe that it will not be open to the assessee to dispute tax liability, though it shall be open to them to argue against the penal proposals raised in the SCN. Thus, we set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner to requantify the assessee’s tax liability correctly after taking into account the payments hitherto made by them.
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