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2024 (3) TMI 857 - CESTAT CHENNAIFailure to pay appropriate tax - Revenue from Programme and Advertising Service - quantum of service tax paid by them was not commensurate with the income accounted in the books of accounts - demand alongwith penalty - HELD THAT:- The dispute arose due to the lack of submission of data in a timely manner and a proper explanation of facts in correlation with the law, by the Appellant. Now that the Appellant is ready to present the data which as per their calculation leaves a very small amount of duty to be paid, it would serve the ends of justice if the same is verified and then examined in connection with the law and Boards Circulars referred to by the Appellant. The matter hence merits to be examined afresh. The impugned order set aside - matter remanded back to the original authority for de novo adjudication - appeal disposed off.
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