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2016 (4) TMI 365 - AT - Service TaxDemand of Service tax - Cable Operator Service - Service tax not paid on amounts received from distributor - Held that:- it is admitted that the appellant have filed details of amount received from M/s Chanakya Communication Network Pvt. Ltd., Rohtak alongwith the ST-3 returns filed by their Chandigarh office with challans. Due verification could have been made regarding the party's claim instead of rejecting the same as unsubstantiated without specific reason. Also there is an error in the total as submitted by the appellant. The Original Authority had not examined the records submitted by the appellant in support of their claim of discharge of service tax on the gross amount received from the distributor during the impugned period by their Chandigarh office. This can be verified from the documents already submitted by the appellant or calling for additional documents, if required to arrive at the correct conclusion. - Matter remanded back
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