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2018 (10) TMI 834 - CESTAT MUMBAIShort payment of Service tax - confusion with regard to discharge of appropriate service tax liability by the appellant during the disputed period - Held that:- The appellant had submitted copies of invoices / bills along with ledgers for the relevant period - The authorities below have confirmed the adjudged demand on the sole ground that no documentary evidences were produced, in support of claim of actual discharge of the service tax liability. Such finding of the authorities below are contrary to the contents of the letter dated 21.08.2014 of both the appellant as well as the Superintendent (Appeals). The matter is required to be looked into afresh by the original authority for ascertaining the correct position regarding discharge of appropriate service tax liability by the appellant - Appeal allowed by way of remand.
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