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2019 (4) TMI 1349 - AT - Service TaxShort payment of service tax - waiver of demand of service tax - HELD THAT:- BSNL during relevant time, had short paid service tax to the extent of about ₹ 52.88 lakhs. However, it is also seen that BSNL has suo-motu made payment of such differential service tax of ₹ 74.20 lakhs. As such, no more service tax is required to be paid. Revenue has filed the present appeal challenging the amount of service tax dropped by the adjudicating authority. On the basis of recalculation of service tax dues and submission of a Certificate from the independent Chartered Accountant, the correct service tax liability has been arrived at and settled by BSNL. Appeal allowed - decided in favor of appellant.
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