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2018 (5) TMI 823 - AT - Service TaxNon-payment of service tax - bill for services raised for higher amount but settled at lower amount - - Held that: - the appellant had specifically stated that during the disputed period, it had received ₹ 50,20,540/- (as against bill of ₹ 85.93 lacs) and discharged the Service Tax liability thereon - the authorities below have not discussed the submissions made by the appellant in the reply to the show cause notice. For ascertaining the correct tax liability, since the submissions of the appellant were required to be considered, we are of the view the matter should go back to the Original Authority for consideration of the submissions - appeal allowed by way of remand.
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