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2023 (6) TMI 464 - CESTAT HYDERABADWrongful collection of service tax from clients - Case of Revenue is that Appellant even after claiming that they were exempted from the payment of Service Tax, they were actually collecting amounts from their clients - Extended Period of Limitation - HELD THAT:- From the findings of the Adjudicating Authority, it is seen that the Appellant has not brought in proper documentary evidence towards their claim that the quantified amount of Rs. 1,32,17,617/- is not correct. Further, when the Appellant claims that they have paid Rs. 27,91,144/- on 15.10.2008, there is no finding in the Order-in-Original as to why this amount has not been considered while passing the Order. It is deemed fit to remand the matter to the Adjudicating Authority. The Appellant is required to submit the complete details of invoice-wise statement for the period under dispute along with copies of the invoices to substantiate their claims towards requantification. The amounts paid by them under various challans should be submitted to the Adjudicating Authority. These figures should certified by Chartered Accountant clearly indicating the total turnover as per Profit & Loss Account and turnover shown in ST-3 returns, amount collected by them on account of Service Tax etc. Even the matter of GAR Challan dated 15.10.2008 for Rs. 27,11,144/- claimed by the Appellant which was not being considered as paid, to be verified and allowed if found to be correct. The Adjudicating Authority will follow the principles of natural justice and allow all these documents to be placed before him and he will pass a considered decision after getting these facts verified. Since the matter pertains to the year 2004-05 to 2008-09 Adjudicating Authority is directed to complete the proceedings within 4 months of date of receipt of this communication. Appeal allowed by way of remand.
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