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2019 (4) TMI 1965 - AT - Service TaxLevy of service tax - Business Auxiliary Service - cable subscription charges collected from the cable operators - time limitation - HELD THAT:- The appellant under the cover of its letter dated 01.05.2015, addressed to the Deputy Registrar of this Tribunal, had enclosed a statement showing the reference of challans, through which the service tax amount was deposited by it. Further, the said statement had also been certified by the practising Chartered Accountant firm. However, the payment particulars reflected in such statement has not been considered by the Ld. Adjudicating Authority in the impugned order passed by him, owing to the reason that the payments were made by the appellant during the course of filing of appeal before the Tribunal and not at the adjudication stage. The matter should be remanded to the original authority for verification of the payment particulars made by the appellant - Appeal allowed by way of remand.
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