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2018 (5) TMI 1524 - AT - Service TaxShort payment of service tax - whether the appellant had short paid service tax of ₹ 2,44,017/- during the period 2011-12? - Held that: - appellant had categorically claimed that out of the total short payment of ₹ 2,44,017/- an amount of ₹ 1,86,262/- has been paid in the Financial Year 2012-13, as provision was only made in the year 2011-12, whereas bills were raised subsequent year 2012-13 - This fact needs to be verified by the Adjudicating Authority and the re-determination of the liability be carried out accordingly - appeal allowed by way of remand.
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