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2014 (6) TMI 862 - AT - Service TaxAdjustment of shortfall of tax with excess payment of service tax - demand based on difference ST-3 return - Demand of service tax u/s 11D - Enhancement in rate of tax - Held that:- The appellant's plea is that there was excess payment to the extent of about Rs.13 lakhs during October, 2003 and if this excess amount is taken into account, there would not be any demand against them under Section 11D. The appellant's counsel has vehemently pleaded that they have documents to prove that the entire amount collected from the customers as service tax during the period from October, 2002 to September, 2003 was paid to the Government. Since this is a matter of reconciliation, the same can only be done by the original adjudicating authority for which this matter would have to be remanded. - matter remanded back. Difference in ST-3 return - Held that:- The appellant's contention is that the value of taxable service declared in the ST-3 returns also includes the charges received from other telecom service providers for interconnection on which no service tax is payable in terms of the Board's Circular No.91/2/07/ST dated 13.12.2000 - matter remanded back for verification. Demand due to enhancement in tax rates - rate of service tax had been enhanced from the earlier 5% to 8% Adv. w.e.f. 14.05.2003 - Held that:- the service tax has been charged at the enhanced rate on the entire amount received during the month of May, 2003, which may be for the period prior to 14.05.2003. In view of this, this demand is also not sustainable and would have to be remanded to the original adjudicating authority for requantification, keeping in mind the principle that the enhanced rate of 8% Adv. effective from 14.05.2003 would be applicable only to the amount received for the taxable services provided w.e.f. 14.05.2003 and the enhanced rate would not be applicable for the amounts received, even if after 14.05.2003, for the services provided prior to 14.5.2003 - matter remanded back - Decided in favour of assessee.
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