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2018 (4) TMI 843 - AT - Service TaxWorks contract service - Revenue held the view that appellant has failed to pay Service Tax properly during the period under consideration - case of appellants is that they have already discharged the Service Tax liability on the basis of the actual receipts but the same has not been taken into account by the adjudicating authority - Held that: - the Service Tax demands in the impugned order have been worked on the basis of the bills raised by the appellant - The tax was payable upto 31.03.2011 on the basis of the actual receipts and not on the basis of the bills raised by the appellant. To this extent, the entire demand confirmed needs to be re-cast - the matter is required to be remanded back to the original adjudicating authority for considering the submissions made by the appellant - appeal allowed by way of remand.
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