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2016 (5) TMI 88 - AT - Service TaxDemand of Service tax alongwith equal amount of penalty - Provider of telecommunication services - Revenue submitted that applicant have short paid service tax in as much as they have not discharged service tax on the gross billed amount for their services, instead paid service tax on the amounts received only. Held that:- neither the show cause notice nor the impugned order had elaborated the reason for confirming the differential service tax against the appellant. Also no evidence was brought forward by the lower authority to substantiate that the appellant have realized consideration towards value of taxable services over and above what is declared by them in the statutory returns. In the absence of any such allegation or supporting evidence, the confirmation of demand for service tax by the impugned order is legally not sustainable. Period of limitation - Held that:- ST3 returns did indicate different amounts as billed and realized and on this basis it is found that the parties / appellants defense regarding the demand being time barred has as also not been considered even with respect to all details being available in the periodical returns filed by the appellant. Portion of the demands is contested as even beyond 5 years. There is no discussion or finding on this aspect. It is also found that the original authority failed in examining the factual claims made by the appellant regarding the reason for the difference between billed amount and realized amount for the purpose of discharging service tax. We take note that out of 11 half yearly period covered in the demand in respect of 3 half year periods the actual realized amount on which service tax is paid is much higher than the billed amount. No examination or findings has been recorded by the original authority on these details. Therefore, the impugned order cannot be sustained and set aside. - Matter remanded back.
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