Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 230 - CESTAT BANGALORELevy of penalty - Tax paid before issuance of SCN - Determination of basis of income shown in the balance sheet which is prepared following accrual method - Held that:- Having collected the tax, appellant should have paid the tax to the Government. Having failed to do so, in our opinion, they cannot escape penalty. Nevertheless, the only difficulty which we face in taking the case entirely against the assessee is the observation of the Commissioner in Paragraph 21 which reads as ‘In this regard, I find that the Annexure to SCN is based on the assessee’s balance sheet and the same is accounted as direct income for the respective years. When an assessee makes a claim that balance sheet is made on accrual basis and service tax demand cannot be on that basis', if the learned Commissioner makes an observation like this, it would prima facie go in favour of the assessee and it would also disable us from determining the correct duty liability. In this case with great reluctance, we have to remand the matter back to the original authority only because we do not have the details of month-wise receipts of service charges; tax payable; tax paid with interest and the duty of payment; tax and interest - Decided conditionally in favour of assessee. - matter remanded back - appellant to deposit 25% of the penalty.
|