Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1352 - AT - Service TaxShort payment of service tax - Real Estate Agents - bonafide error in short payment of tax or not - case of appellant is that the impugned order has been passed without properly appreciating the facts and law - principles of Natural Justice - HELD THAT:- The appellant while filing the appeal before the Commissioner(Appeals) has annexed documents in support of their submission i.e. ST-3 returns, summary of service tax paid towards alleged import of service, statement of expenditure incurred in foreign currency and also the case laws relied upon by the appellant, but the Commissioner (Appeals) has not considered them but rather observed that the appellants have not filed documents to justify their claim - Further, in the additional submissions filed before the Commissioner (Appeals), the appellants have filed all the documents but the same has also not been considered. Also it is found that on account of the mistakes, the appellants have short paid the service tax but the mistake was rectified and short payments were made good but there is no finding in the impugned order regarding the short payments made by the appellant - Further the principles of neutrality has also not been considered by the Commissioner (Appeals). Since most of the submissions made by the appellants along with the documents filed by the appellant have not been considered by the Commissioner (Appeals), this case needs to be remanded back to the original authority for passing a de novo order after considering all the submissions as well as the documents and the proof of payment of short service tax. Appeal allowed by way of remand.
|