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2019 (12) TMI 647 - CESTAT NEW DELHICalculation of service tax - on which amount service tax liable to be paid - whether Service Tax liability is to be discharged on the amount actually received by the Appellant or on the amount shown in the trial balance sheet? - HELD THAT:- There is no hesitation in accepting the contention of the Appellant that Service Tax has to be paid on the basis of the amount received during that particular period. This is clear from the Trade Notice dated 3 January 1997. Though in the reply submitted by the Appellant and in the written submissions that were filed during the course of personal hearing, the Appellant had submitted that Service Tax had been paid on the amount actually received by the Appellant during the period but it will be appropriate to remand the matter to the Commissioner to examine the issue - Appeal allowed by way of remand.
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