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2013 (12) TMI 155 - AT - Service TaxDemand of service tax - Banking and Financial Services - Held that:- appellant has now placed the Chartered Accountant's certificate showing that there is excess payment of service tax of Rs. 23.77 lakhs for the year 2007-08. In our considered view, the appellant should be given an opportunity 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.
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