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2018 (3) TMI 1128 - AT - Service TaxDemand of differential duty - it was alleged that appellant has not provided CA certificate or records for verification whether there was factual error in entering the correct data in ST -3 return or not - Held that: - In the impugned order learned Commissioner (Appeals) has recorded a finding that appellant has not provided any documents in support of their claim. The impugned order was passed on 31.7.2017 whereas all the relevant documents had been produced before the Commissioner (Appeals) on 5.7.2017 - As appellant has filed the relevant documents for verification or examination by the learned Commissioner (Appeals) on 5.7.17 whereas the impugned order has been passed thereafter after 26 days which shows that the learned Commissioner (Appeals) did not bother to consider the documents filed by the appellant which is his duty and bound to do so - the impugned order deserves no merits, hence, same is to be set aside. Demand of interest for the intervening period from the date of presentation of cheque till its realization - Held that: - as per Rule 6 (2A) of the Service Tax Rules, 1994, the date of presentation of cheque is the date of payment of Service tax - date of presentation of cheque is the date of payment of service tax. In these circumstances, demand of interest is not sustainable against the appellant. As learned Commissioner (Appeals) has not taken into consideration the documents filed by the appellant, in that circumstances, the matter needs examination at the end of learned Commissioner (Appeals) to examine the documents - appeal allowed by way of remand.
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