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2018 (9) TMI 394 - AT - Service TaxRefund of service tax - refund claimed for the duty on difference value estimated in the month of March 2011/ finalized in the month of November 2011 and the revised value in the month of March 2011 - Held that:- While the appellant have claimed that they raised the invoice of ₹ 16,91,000,00/-, the entry shown by them added up to 16,78,65,570/-. We also observed that if three entries i.e. 85,570,740/- separate ₹ 82,294,830/- and ₹ 117,535,680/- are added then the total comes to 285,401,250/-. The appellant had claimed that the provisional figure appearing in the balance sheet was ₹ 28,49,43,332 /-. Enough evidence has not been produced to show that the appellant had indeed received much lesser amount then that recorded in their balance sheet. It is also not clear if the price was earlier fixed at ₹ 28,49,43,332/- and latter re-negotiated at ₹ 16,91,000,00/- or if the price was never fixed and for the first time it was negotiated at ₹ 16,91,000,00/- - thus, it is not clear that if appellant had received an amount less then what was recorded in the balance sheet for the year 2010-11. If the transaction was complete by way of book entry in the record of book of appellant and M/s Vodafone India Ltd at the time of finalization of the balance sheet of the year 2010-11. The factual position needs to be ascertained if the 1. Service was completed in the year 2010-11 or it continued in 2011-12 as it appear from the ledger; 2. If the Vodafone India Ltd had recorded in their balance sheet the value corresponding to the value recorded in the balance sheet of appellant completing the transaction; and 3. The four payments entries made in the appellant’s ledger of Vodafone India Ltd relate to which periods. Appeal allowed by way of remand.
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