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2019 (4) TMI 1270 - CESTAT KOLKATAAdjustment of excess paid tax with short paid tax - HELD THAT:- The short payment of ₹ 7,43,002/- arose during the financial year 2009-10 as the amount was adjusted from the excess payment made in the financial year 2008-09 and this fact is verifiable from the Statutory records, audited accounts and other relevant documents of the appellant. Service tax on TDS amount - HELD THAT:- The appellants have calculated their Service Tax liability on the gross amount of Commission received and hence, there is no occasion to demand the Service Tax again on the TDS amount received by them which is in fact a portion of gross amount. Appeal allowed - decided in favor of appellant.
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