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2018 (9) TMI 1509 - AT - Service TaxCourier Service - demand raised on the basis of difference between the value declared in ST-3 Returns and Bank Statements with imposing equal penalty - Case of appellant is that out of confirmed demand of ₹ 1,79,799/- the appellant had paid service tax of ₹ 1,03,987/- along with interest due thereon - Held that:- There was no need for issue of show cause notice in respect of service tax of ₹ 1,03,987. Therefore, the penalty equivalent to the said amount is not sustainable. Further the demand of ₹ 75,812/- is set aside and matter is remanded to Original Authority with direction to verify the Invoices which the appellant is claiming for admissibility of Cenvat credit and on verification of said documents and any additional evidences decide the matter related to demand of ₹ 75,812/- afresh. The appeal is partially allowed and partially remanded.
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