Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 261 - CESTAT KOLKATAAdvertising agency service - Short payment of service tax - Penalty under Section 78 - Held that:- The computation of the demand for the respective period has been done on the basis of the gross receipts shown in the respective bank statement/accounts of the appellant. The receipt figure shown in the annexure 'A' to the show cause notice has been disputed by the appellant contending that the entire receipts had not been reflected therein for the respective years - since the reply was not a detailed reply filed by the appellant explaining/reconciling the difference between the receipt figures shown in the bank statements and the gross taxable value shown in ST-3 Returns, the adjudicating authority could not examine the reasons for such differences, as now explained by the appellant. In these circumstances, in the interest of justice and to ascertain the correctness of the service tax liability, the matter requires to be remitted back to the adjudicating authority for determination of all issues afresh. The appellants are directed to furnish their detail reply/explanation so as to facilitate the Department to assess the correct liability - appeal is allowed by way of Remand.
|