Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 282 - CESTAT BANGALOREModification of order - Order of pre deposit - Tax collected from customers but not deposited - Held that:- Appeal memorandum wherein it has been stated that the entire amount of service tax has not been collected as mentioned in the impugned order. Moreover it was also stated that the observation of the Commissioner that the appellant had collected the tax is not entirely correct in view of the fact that the provisions of Section 73A have not been invoked. Further it was also stated that appellant collected service tax excluding the salary portion and therefore the observations of the Commissioner could not have been correct. It was also submitted that in several cases the amount was not actually received - Tribunal while passing the order in the absence of the learned Chartered Accountant, probably missed certain important submissions. Moreover we also find that the financial difficulties explained by the appellants also have some validity. Most important part is the fact that the claim of the appellant they have not collected entire amount of service tax is required to be verified and the revised quantification based on the actual amounts received may have to be done. Since the appellant has paid nearly 1/3rd of the total amount payable, we consider that at this stage itself the matter should be remanded for fresh consideration by the original adjudicating authority so that the appellant’s claim of the quantification can be correctly done and appellants also get another opportunity to defend their case properly and also another opportunity to adjudicating authority to pass a well reasoned order. - Modification done.
|